Delayed refund interest under Customs law does not extend to fine and penalty; procedural rules cannot create that right.

Interest on delayed refund of fine and penalty under Customs law is not available where the statute provides interest only for delayed refund of duty. Rule 41 of the CEGAT Procedural Rules, 1982 is a procedural provision and cannot enlarge the substantive scope of the Customs Act or create a new right to interest. On that basis, a claim for interest on refund of fine and penalty is not maintainable and was rejected.

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Issues: Whether interest is payable on delayed refund of fine and penalty under the Customs law and whether Rule 41 of the CEGAT Procedural Rules, 1982 can be invoked to grant such interest.

Analysis: The claim was rejected because the Customs Act provides for interest only in cases of delayed refund of duty and does not extend that benefit to refund of fine and penalty. Rule 41 is only a procedural provision and cannot enlarge the substantive scope of the parent statute so as to create a right to interest where none exists under the Act.

Conclusion: The request for interest on delayed refund of fine and penalty was not maintainable and was rejected.

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