TMI Blog2017 (9) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. Interest allowed - appeal dismissed - decided against Revenue. - Customs Appeal No. 200/2012 & C.O. 78008/2013 - - - Dated:- 1-9-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) Sri S. N. Mitra, A.C. (A.R.) for the Appellant Sri N.K. Chowdhury, Advocate for the Respondent ORDER Per Shri V. Padmanabhan The appeal is filed by Revenue against Order-in-Appeal No. KOL/CUS/CKP/51/2012 dated- 28/03/2012. 2. The respondent imported fertiliser classifiable under the Customs Tariff Heading 3105.59 and claimed clearance at nil ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, he submitted that the claim for interest cannot be paid to the respondent. 4. Ld. Counsel for the respondent submits that the interest will be payable for any refund which is paid beyond the period of three months from the date of receipt of such application. This position has ben clarified by the Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India reported in 2011 (273) E.L.T. 3 (S.C.). 5. He have heard both the sides and perused the case records. In the present case, the original order of assessment was passed as early as 6/1/1995. The refund claim of the respondent was originally made before the authorities on 7/10/1996. The adjudication of the dispute has a checkered history. The issue has come b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation. - Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or any court against an order of the Assistant Commissioner of Customs or Deputy Commissioner of Customs under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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