2008 (6) TMI 476

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.... [Order]. - The appeal has been filed against the rejection of refund claim of Rs. 97,969/- made on 26-2-05 being an amount of interest on duty paid on 29-4-05 in respect of Bill of Entry No. 4217 dt. 19-3-04. Refund claim has been rejected on the ground that assessment order made by proper officer was not challenged and Commissioner (Appeals) also upheld the same relying upon the judgment of....

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....-04, but the asessement memorandum was struck down by the apprising officer which clearly shows that there was no assessment on that date. They also reiterated the contention by them before lower authorities that bill of entry was assessed on 27-4-05 and return to them thereafter and they had paid duty on 29-4-05 i.e. within 2 days from the date of assessment. Therefore, the interest was not charg....

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....pay the interest....." 4. From the above, it is quite clear that after completion of assessment and return of the bill of entry to the party only if duty is not paid within 5 days from the date of return of Bill of entry, interest is to be charged. Unless the assessment is complete, bill of entry cannot be returned. Therefore, mere fact that interest has to be calculated if the duty is not....