TaxTMI 
TaxTMI 
2005 (12) TMI 277
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....000 (125) E.L.T. 1246 (Tribunal)] by which the prayer for interest in terms of Section 27(A) of the Act was refused. 2. The facts giving rise to the filing of the present proceedings may be summed up thus: (a) On 23rd September, 1987 the present appellant imported polystyrene resin vide Bill of Entry No. 1 - 1599 and sought clearance of the goods under Sub-heading 3903.10 of CE tariff. The Customs Authorities, however, denied the benefit and the Bill of Entry was cleared by charging countervailing duty at the rate of 40 per cent. The appellant paid the amount with protest and subsequently on 28th September, 1987 claimed refund. (b) The Customs Authorities issued show-cause notice why refund claimed should not be credited to Consume....
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....l on the ground that the appellant filed the documents on 21st December, 1998 and the refund claim was sanctioned on 6th February, 1999 and as such no interest was payable in terms of Section 27(A) of the Act. (h) The present appellant filed an application for review claiming rectification of mistake of the Tribunal pointing out that the Tribunal wrongly stated that all papers relating to the claim were filed only on 21st December, 1998 by totally overlooking the fact that those papers were really submitted in 1993. (i) The Tribunal rejected such application holding that there was no mistake in the order as the appellant really submitted its claim in complete form with the requisite documents for processing the claim of refund only on....
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....fund of such duty. Explanation. - Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any Court against an order of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under sub-section (2) of Section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under that sub-section for the purposes of this section". 5. It appears from the materials on record that the present appellant filed the application for refund of the claim in terms of Section 27(1) of the Act on 28th September, 1987 and all necessary documents in support of the claim were also filed (See : first paragraph of page 30 of ....
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....filed before the Finance Bill, 1995 received the assent of the President, the Proviso to Section 27A is attracted and the appellant will be entitled to the interest not from the date of expiry of three months from the date of filing of the application under Section 27(1) of the Act but after the expiry of period of three months from the date the President gave assent till actual payment. 8. Therefore, the Tribunal below wrongly proceeded as if the date of filing of the claim was December 22, 1998. We have already pointed out that refund claim was really made on 28th September, 1987, but having filed such application before the date of assent of the President to Finance Bill, 1995, in view of proviso to the Section 27(A) of the Act, the a....