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2022 (1) TMI 171 - AT - CustomsDenial of interest on refund claim - duty which was prayed to be refunded was paid prior to show cause notice of 2011 was issued (within three months of the relevant refund application) - Section 27(1) of Customs Act, 1962 - HELD THAT:- When the provisions of Section 27 of Customs Act are applied to the facts of present case it is clear that the duty which was prayed to be refunded was paid prior to show cause notice of 2011 was issued. The order of Original Adjudicating Authority which dropped the impugned demand was passed on 31.08.2018 and application praying for refund was filed on 1.10.2018. The refund in this case was admittedly sanctioned on 22.10.2018. Thus it is clear that refund of Customs duty paid was sanctioned within one month of the application seeking that refund. There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of section 27 makes it clear that interest has to be given by the department while sanctioning the refund only when the sanction order has been passed after period beyond three months of seeking refund. There is no infirmity in the order under challenge - appeal dismissed.
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