TMI Blog2021 (3) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 - Dated:- 3-3-2021 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Shri Naveen Bindal, Advocate Present for the Respondent: Shri M.S.Dhindsa, Authorized Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein the refund claims filed under Notification No.102/2007-Cus dated 14.9.2007 were granted to the appellant but interest has not paid on delayed refunds as the same were released after 3 months of the filing of refund claims. 2. Heard both sides. 3. After hearing the parties, the only issue arises for consideration whether the appellant is entitled to claim interest on delayed refund under Notification No.102/2007-Cus dated 14.9.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent that the Board is of the view that there is no specific provision for payment of interest in the Notification No. 102/2007-Customs, dated 14-9-2007. That reason is not correct as the grant of exemption under Section 25(1) of the Customs Act, 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 Act, 1975 and not otherwise. Therefore, the provision that is applicable for refund is Section 27 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate. When the circular is contrary to the provisions of the Customs Act, 1962 and Customs Tariff Act, 1975, it has to be struck down as bad. 13. For the foregoing reasons, the writ petition is allowed and paragraph 4.3 of the Circular No. 6/2008-Customs, dated 28-4-2008 insofar as it seeks to restrict or obliterate the claim of interest on belated refunds granted in terms of Notification No. 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. 5. Therefore, following the decision in the appellants own case for the earlier period, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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