TMI Blog2006 (12) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... acs with interest from 3-4-2003. 2. The case of the petitioner is that Directorate of Revenue Intelligence conducted investigation leading to arrest of petitioner No. 2 under Section 104 of the Customs Act, 1962 (for short "the Act") for alleged violations of Section 135 of the Act. He was granted bail by the Chief Judicial Magistrate, Amritsar on 7-4-2003. It was noticed in the order granting b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thrice. On the last date i.e. 28-8-2006 learned counsel for the respondents made a statement that refund had already been granted. 5. Learned counsel for the petitioner accepts that refund have already been received vide cheque dated 18-7-2006 while the deposit was made in the year 2003. From this fact, the petitioners claim interest as provided for under Section 27-A of the Act. The said provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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), Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Amritsar as against Ludhiana and was received at Ludhiana on 21-2-2006. The application was not accompanied by evidence of payment. 9. If the date of receipt of application is treated as 21-2-2006, even then refund was required to be made on 20-5-2006. The department had statutory period of three months for verifying any facts. There was an order of the Appellate Authority in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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