TMI Blog2021 (9) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 27A of the Customs Act, 1962 would reveal that date of order for refund is immaterial, since interest is to be calculated after the expiry of three months from the date of receipt of such application and there is nothing mentioned in the Section to pass a separate order for interest on refund as an order under Section 27(2) would suffice for application of interest in view of use of word shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter had filed advance bill of entry for import of paint, varnish and other items as well as paid duty of ₹ 7,76,542/- on 19.05.2014 but before clearance of the consignment, the container caught fire and the whole consignment was destroyed in that accident. Appellant filed refund claim under Section 23 of the Customs Act, 1962 that was rejected by the Assistant Commissioner of Customs, CRC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest in due discharge of his duty under Section 27A. Learned Counsel for the appellant submitted a judgment of Hon'ble Supreme Court reported in 2017 (51) STR 214 (SC) in the case of Union of India Vs. Hamdard (Waqf) Laboratories relating to refund under the Central Excise Act to support his stand. 4. Learned Authorised Representative Mr. Manoj Kumar, Assistant Commissioner objected to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me being fixed 3[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. 6. A close reading of the said provision would reveal that date of order for refund is immaterial, since interest is to be calculated after the expiry of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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