TMI Blog2019 (11) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... h effect from 03.07.2013. Thus during the relevant period in the present case, the ADD was not chargeable. The delay in release of the refund claim of the petitioner was not justified and it could not be said that the refund application was made pre-maturely - the Respondents are directed to pay the interest on the aforesaid amounts in terms of Section 27A of the Customs Act within the period of 8 weeks from the date of receipt of the copy of this order - petition disposed off. - W.P.(C) 467/2019 - - - Dated:- 4-9-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Deepak Anand, Mr. Pramod Kr. Rai and Mr. Aayushmaan Vatsyayana, Advs. Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Adv. O R D E R CM APPL. 2101/2019 (exemption) 1. Exemption allowed, subject to just all exceptions. 2. Application stands disposed of. W.P.(C) 467/2019 3. We have heard the learned counsels. The Petitioner has preferred this writ petition to seek directions against the Respondents to pay interest on the delayed refund of Anti Dumping Duty (hereinafter a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such application till the date of refund of such duty: Provided that where any duty, ordered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the 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 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 or as the case may be, by the court shall be deemed to be an order passed under that sub -section for the purposes of this section. 5. The Petitioner s application for the grant of interest in terms of Section 27A of Customs Act was rejected by the Respondents vide order dated 14.06.2018 issued by the Assistant Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the claim for interest for delayed refund under Section 11BB of the Central Excise Act, 1944 which is pari materia to Section 27A of the Customs Act, 1962. Section 11BB of the Central Excise Act which read as follows: 11-BB. Interest on delayed refunds.- If any duty ordered to be refunded under sub-section (2) of Section 11-B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty: Provided that where any duty ordered to be refunded under sub-section (2) of Section 11-B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been laid on the date of receipt of application for refund. In that case, having noted that the application by the assessee requesting for refund, was filed before the Assistant Commissioner on 12-1-2004, the Court directed payment of statutory interest under the said section from 12-4-2004 i.e. after the expiry of a period of three months from the date of receipt of the application. Thus, the said decision is of no avail to the Revenue. 11. Learned counsel for the Petitioner has also placed reliance on Micromax Informatics Ltd. V. Union Of India 2018 (361) E.L.T.968 (Del.). In this decision, the Division Bench relied upon a view taken by the Madras High Court in KSJ Metal Impex (P) Ltd. v. Under Secretary (Cus.) M.F. (D.R.),2013 (294) E.L.T. 211 (Mad.) which was in consonance with the decision of this Court in Principal Commissioner v. Riso India Pvt. Ltd., 2016 (333) E.L.T. 33 (Del.). The Division Bench struck down paragraph 4.3 of the Circular No. 06/2008-Cus., dated 28th April, 2008 since it was contrary to Section 27A of Customs Act and denied the payment of interest on the delayed refund. 12. Reference has been made to other decisions which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause the Respondents decided to undertake some exercise to satisfy themselves with regard to the claims of the Petitioner, is no reason to deny the Petitioner s interest in terms of Section 27A of the Act. 16. The grounds taken by the Respondents in the order dated 14.06.2018 do not appear to be correct, inasmuch as the documents allegedly not submitted by the petitioner, are such that form part of Respondents record. Pertinently, Respondents did not demand any such documents from the Petitioner upon the receipt of the refund applications which they were bound to ask for, in case they did not possess the same. In Union of India v. Hamdard (Waqf) Laboratories (2016) 6 SCC 621 the Supreme Court observed the following: 24. As far as the said principles are concerned, they are binding on us. But the facts in the case at hand are quite different. It is not a case where the assessee is claiming automatic refund. It is a case that pertains to grant of interest where the refund has been granted. The grievance pertains to delineation by the competent authority in a procrastinated manner. In our considered opinion, the principle laid down in Ranbaxy Laboratories Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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