TMI Blog2023 (5) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded back to Commissioner (Appeal) for a finding on grounds raised in the appeal before him including the payment of interest on the amount refunded. Appeal allowed by way of remand. - Customs (Cross) Application No. 91136 of 2013 (On behalf of respondent) in Customs Appeal No. 87442 of 2013 - FINAL ORDER NO. A/85561/2023 - Dated:- 30-3-2023 - HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) And HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Manoj Kumar, Joint Commissioner, for the Appellant Shri Jayesh P. Doshi. Chartered Accountant, Authorized Representative, for the Respondent ORDER PER : SANJIV SRIVASTAVA This appeal has been filed by the revenue against order-in-appeal no. RPS/78/NSK/2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of personal hearing, it is a practice in department to issue SCN in rebate/ refund matters only where the matter is under dispute. However, in the present case, DC is merely executing the order of Hon'ble High Court which was confirmed by Hon'ble Supreme Court. While Hon'ble Tribunal had held that the entire quantity of 1913.256 kg of silver was liable for confiscation, Hon'ble High Court had allowed confiscation under Section 111(d) of only 1713.807 kg of silver while allowing release of 194.250 kg of silver to the assessee. Thus the decision to release 194.250 kg of silver was already taken by Hon'ble High Court and DC did not issue SCN or give PH to the assessee to question the release of that quantity of silver. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Senior Counsel further relied upon a judgement of the Supreme Court Northern Plastics Ltd. Vs: Collector of Customs and Central Excise in 1999(113) ELT 3 (SC) as well as this Court in the case of Collector of Customs, Madras Vs. Meena A. Bharwani reported in 2006 (194) ELT 273 (Mad.) After referring to those judgements, he contended that in the absence of availability of silver ingots, the respondents are duty bound to disburse the sale proceeds of the seized silver ingots or the market value of the goods. c) At para 17 of the Tribunal's decision in the case of Kailash Chand Jain reported in 2002(143) ELT 195 (Tri. Del.) has held that :- In view of the discussion made above, the confiscation of the seized silver piec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Learned C.A. submits that he has no grievance if the matter is remanded to Commissioner (Appeals) for finding on the grounds raised before him which included the payment of interest in respect of the amount refunded. 4.1 We have considered the impugned order along with the submissions made in appeal and during the course of arguments. 4.2 It is settled principle in law that refund claims filed under Section 27 of Customs Act is not limited to the refund of the customs duty but also provides for refund of the amounts due to the claimant for any reason. Refund of sale of the ceased/confiscated goods is one of such refunds provided by Section 27 of Customs Act, 1962. As per Section 27(2), it is only the Assistant Commissioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Deputy Commissioner, Central Excise Customs, Jalgaon Dn., was not competent authority to issue the said order. 4.3 In view of the provisions contained in Section 27(2) of the Customs Act, 1962, reproduced below, the above stated findings cannot be sustained: 27. Claim for refund of duty (1) Any person claiming refund of any duty or interest: (a) paid by him; or (b) borne by him, may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest. (2) If, on receipt of any such application, the Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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