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TMI Blog2017 (2) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... application to the Deputy Commissioner of Customs, Customs House, Paradeep on 03.04.2009, claiming payment of interest on delayed refund of customs duty. It is the case of the appellant that original claim of refund was filed on 22.10.1992 and 29.04.1993. The refund arising out of the said application was sanctioned vide Order dated 15.10.2008. 3. Ld. Advocate appearing on behalf of the appellant submits that the provision granting interest on delayed refund of customs duty is contained in Section 27A, which was inserted in the Customs Act, 1962 by Section 55 of the Finance Act, 1995 w.e.f. 26.05.1995. Hence, on expiry of three months from the date of incorporation of the said section in the Customs Act, the appellants are eligible for int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the appellant due to finalization of provisional assessment. By the impugned order, the Commissioner(Appeals) held that the assessment was provisional and as per amendment of section 18 in 2006 the appellant is not entitled for claim of interest prior to 2006. For proper appreciation of the case, the letter dated 21.05.2009 of the Dy.Commissioner of Customs is reproduced against which the appellant preferred appeal before the Commissioner(Appeals). OFFICE OF THE DEPUTY COMMISSIONER CUSTOM HOUSE, PARADEEP. C.No.VIII-CUS-06(96)PDP/92/pt/3004 Dated.21.05.2009 To ANNEXURE..... 13.... M/s.Paradeep Phosphates Ltd. Jawahar Lal Nehru Marg Bhubaneswar-751001 Dear Sirs, Sub: Payment of Interest on delayed refund of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anything contained in this Act but without prejudice to the provisions of section 46, - (a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first day of the month in which the duty is provisionally assessed till the date of payment thereof. (4) Subject to sub-section (5), if any refundable amount?(4) referred to in clause (a) of sub-section (2) is not refunded under that sub-section within three months from the date of assessment of duty finally, [or re-assessment of duty, as the case may be,] there shall be paid an interest on such unrefunded amount at such rate fixed by the Central Government under section 27A till the date of refund of such amount. (5) The amount of duty refundable under sub-section (2) and?(5) the interest under sub-section (4), if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It appears from the submission of the ld.Advocate that the refund claim was filed as the benefit of exemption Notification was not claimed by the appellant. Thus, there is no clarity in the facts and findings of the case. In my considered view, it should be decided as to whether the refund claim is arising out of the provisional assessment or not and thereafter, the claim of interest could be decided under the provisions of Customs Act, 1962. 10. In view of the above discussions, the impugned orders are set aside. The matter is remanded to the Adjudicating Authority to decide afresh on the basis of the above observation. Needless to mention a reasonable opportunity of hearing be granted to the appellant. All issues are kept open. Both s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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