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TMI Blog2017 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the impugned orders wherein the refund claim under Notification No.102/2007-Cus dated 14.09.2007 was granted to the appellant but on delayed refund, no interest has been paid to the appellant. 3. Ld. AR for the Revenue relied upon the Circular No.6/2008-Cus dated 28.04.2008 to say that a per the refund claim filed under Notification No.102/2007-Cus dated 14.09.2007, no interest is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months. Further, in the absence of specific provision for payment of interest being made applicable under the said notification, the payment of interest does not arise for these claims. However, Board directs that the field formations shall ensure disposal of all such refund claims under the said notification within the normal period not exceeding three months from the date of receipt." I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 is one facet. The claim for refund is contingent on complying with the requirement as specified in the notification. The exemption from payment of special additional duty as payable under Section 3(5) of the Customs Tariff Act, 1975 is exempted under Section 25(1) of the Customs Act, 1962. Therefore, the refund of duty paid will have to be read in terms of Section 3(8) of the Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 and there is no method or manner prescribed under Section 25 of the Customs Act, 1962 to file an application for refund of duty or interest. To state that no interest on delayed payment is contemplated in the notification issued under Section 25 of the Customs Act, 1962 is a misconception of the provisions of the Customs Act, 1962. 12. When Section 27 of the Customs Act, 1962 provides for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 102/2007-Customs, dated 14-9-2007 is quashed and the pending refund application of the petitioner shall be considered by the respondents in the light of Sections 27 and 27A of the Customs Act, 1962. No costs. Consequently, M.P. No.1 of 2013 is closed. 6. In view of the above, I hold that appellants are entitled to claim interest of delayed refund, after three months from the date of filing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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