2007 (1) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A. Hore, JDR, for the Respondent. [Order]. - The ld. Counsel for the Appellant having only grievance that interest of Rs. 6,76,906/- (Rupees Six lakh Seventy Six thousand and Nine hundred Six only) whether payable by Revenue against withholding of the excess Customs duty realised from the appellant in contravention of Notification 59/95-Cus. dated 16-3-95 is subject matter of appeal.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tain the date that entitled it to interest for making application. However application for interest was made on 25-4-2001. 2. It appears that the refund application having been sanctioned on 13-2-2001 and the refund cheque was issued or 25-4-2001, interest claim for the amount of Rs. 6,76,906/- (Rupees Six lakh Seventy Six thousand and Nine hundred Six only) was made on 25-4-2001. In the n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essary for the authorities who dealt the matter to furnish a factual report on the following :- (i)      The reason why refund arose to the appellant with date of import and whether application for refund was within limitation prescribed by Section 27 of the Customs Act, 1962? (ii)    Notification No. 59/95-Cus., dated 16-3-1995 was whether in force on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Report on the aforesaid facts be furnished to the Tribunal by 15-3-2007 with a copy to the Respondent, a fortnight before that date. The matter shall be called for hearing on 29-3-2007 to decide the issue. 6. As far as practicable the higher authority in the administration may look to the issue so that delay is avoided for disposal of the appeal and the learned Assessing Officer who....