TMI Blog2019 (2) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed - decided in favor of appellant. - Appeal No. C/388/08 - A/85144/2019 - Dated:- 8-1-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri Brijesh Pathak, Advocate for Appellant Shri Bhushan Kamble, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. 31/2008/MISC/ACC dated 04.03.2008 passed by the Commissioner of Customs (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the appellant had imported cable joining kits, the classification of which was claimed under Chapter sub-heading 8547 of Customs Tariff Act, 1975, whereas Revenue classified the product under Chapter sub-heading 3926 of Customs T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he excess duty paid on account of incorrect classification of imported goods in the proceeding initiated by the Department way back on 6.7.1989. The issue of classification was settled in their favour by the Hon ble Bombay High Court. Thereafter, they requested for refund of the excess amount pending with the Department. However, the refund was sanctioned and paid to them only on 12.8.2002. Therefore, in view of the principles laid down by the Hon'ble Supreme Court in Ranbaxy Laboratories Ltd. Vs. Union of India - 2011 (273) ELT 3 (SC), they are entitled to interest on expiry of three months from the date of accent of the amendment to Section 27A of the Customs Act, 1962. 4. The learned AR for the Revenue reiterates the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section (2) of section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section. 6. The Hon ble Supreme Court has an occasion in of Ranbaxy Laboratories Ltd.'s case (supra) to interpret the said provision, has been held as under: - 12. Thus, ever since Section 11BB was inserted in the Act with effect from 26th May 1995, the department has maintained a consistent stand about its interpretation. Explaining the intent, import and the manner in which it is to be implemented, the Circulars clearly state that the relevant date in this regard is the expiry of three months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thstanding the date on which decision has been rendered by the competent authority as to whether the amount is to be transferred to Welfare Fund or to be paid to the applicant needs no interference. The special leave petition is dismissed. No costs 14. At this stage, reference may be made to the decision of this Court in Shreeji Colour Chem Industries (supra), relied upon by the Delhi High Court. It is evident from a bare reading of the decision that insofar as the reckoning of the period for the purpose of payment of interest under Section 11BB of the Act is concerned, emphasis has been laid on the date of receipt of application for refund. In that case, having noted that application by the assessee requesting for refund, was f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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