9911796707
TMI Blog1998 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... time vide Notification No. 143/83-Cus., dated 13-5-1983. The interest was, however, paid @ 18%. Later on, it was found that the rate of interest was 12%. Accordingly, the appellant got a refund of Rs. 2,37,244.78. 1.1 On receipt of a further clarification that no interest was chargeable at all because the goods had been warehoused in 1982 prior to levy of interest in May, 1983, the appellants applied for refund of balance interest of Rs. 4,74,489.52 on 20-2-1989. 1.2 After seeking a clarification from the Board, through the Commissioner (Collector) of Central Excise, BBSR, that time limit of six months stipulated under Section 27 of the Customs Act is applicable to refund of duty only and not to refund of interest for which per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Spinners Ltd. In view of the said holding the Collector (Appeals) has remanded the matter to the original adjudicating authority in the light of the Central Excise & Customs Laws (Amendment) Act, 1991. 1.5 It is against the aforesaid order that appeal has been filed by the appellants before the Tribunal. 2.1 Ld. DGM (Excise & Customs) of the appellant has urged that retrospectivity of Section 27 ibid is on account of sub-section (3) of that section, reproduced below :- "(3) Notwithstanding anything to the contrary contained in any judgement, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the applicant has passed on the burden of duty to its customer. In these circumstances, limitation of six months stipulated in Section 27 for refund of interest w.e.f. 23-12-1991 by Act 55/91 would not be applicable because on the date (20-2-1989) of filing application for refund of excess interest provisions of Section 27 were not at all applicable. 2.4 He further submits that proviso to sub-section (1) of Section 27 ibid on the other hand, clearly stipulates that an application for refund made before the commencement of the Amending Act 40/91 shall be deemed to have been made under sub-section (1) of Section 27 and the same shall be dealt with in accordance with sub-section (2). In view of this proviso, question of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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