TMI Blog2021 (12) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the Commissioner (Appeals) in the impugned order. The amount deposited provisionally is an amount deposited under protest and partakes the character of pre-deposit from the date of such deposit, as the matter was sub-judice. Further, Section 129 EE of the Customs Act read with ruling of Hon ble Supreme Court in the case of SANDVIK ASIA LIMITED VERSUS COMMISSIONER OF INCOME-TAX AND OTHERS [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing of the Bill of Entry on provisional basis, till the date of refund of the excess amount deposited. 3. The brief facts are that the appellant had imported five old and used printing machines under Bill of Entry No.0909 dated 2.6.2010. The importer /appellant declared assessable value ₹ 15,36,600/-. The Revenue entertained a view that the assessable value is not correct and according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has intimated that the Final Order No.C/A/52670/2016-CU(DB) dated 29.07.2016 has been accepted by the Department. 5. Thereafter, the appellant filed the refund claim for the excess duty paid of ₹ 8,41,826/-, which was rejected on the ground of unjust enrichment. Thereafter, the matter reached before this Tribunal in Customs Appeal No.52687 of 2018 (SM), vide Final Order No.50704 of 2019 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest has been claimed from 5.8.2011 (the provisional asessement was finalised on 5.5.2021), and accordingly, held that the appellant is entitled to interest 3 months after 24.10.2016, being the date of filing the refund claim, as per Section 27A of the Customs Act. 8. Having considered the rival contentions, I find a wrong section has been considered by the Commissioner (Appeals) in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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