TMI Blog2016 (1) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of incomplete application does not find any support. The application, therefore, must be presumed to be complete - Further, from perusal of section 27A of the Customs Act, that where a duty is ordered to be refunded and the said amount is not refunded within three months from the date of receipt of application, the interest liability shall crystalise. The appellant is entitled to interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against an amount of ₹ 40,86,370/- on declared value of US$ 600 PMT. The first appellate authority set aside the order of assessment following which the appellant filed a refund claim on 27th July 2009. This consequential refund was sanctioned by order dated 22nd March 2011 but the claim for interest on delayed payment of refund was not allowed. 3. It would appear from the records that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata) as well as the decision of Hon ble Bombay High Court in IVRCL Infrastructures Projects Ltd. v. Union of India [2010 (257) ELT 33 (Bom.)]. Further reliance was placed on the direction of Central Board of Excise and Customs vide circular no. 670/61/2002-CX dated 1st October 2002 which mandates that the interest clause comes into effect automatically for any refund sanctioned beyond the perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not complied with. Learned Authorized Representative emphasized the explanation to Rule 2 of the Customs Refund Application (Form) Regulation, 1995 which states: Explanation - For the purposes of payment of interest under section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the Proper Officer, has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he application, therefore, must be presumed to be complete. Further, I find from a perusal of section 27A of the Customs Act, that where a duty is ordered to be refunded and the said amount is not refunded within three months from the date of receipt of application, the interest liability shall crystalise. Accordingly, in the case of the appellant, failure to refund the amount sought within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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