2013 (10) TMI 454

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....ndent: Shri R. Santhanam, Advocate JUDGEMENT Per: Archana Wadhwa; 2. After hearing both sides, we find that respondent imported bakery shortening and filed bill of entry dated 26.06.2006 to claim the benefit of exemption Notification No.26/2000-Cus dated 1.3.2000. DRI took up the matter for investigation and pointed that there was some lapse and accordingly the benefit of notification was....

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....rter by cheque on the same date. 4. As regards interest, he observed that inasmuch as the Tribunals order was received in December, 2007 and refund stands sanctioned in February, 2008 i.e. within a period three months, there was no requirement to grant of interest in terms of the provisions of section 27A of Customs Act, 1962. 5. The said order of the Assistant Commissioner was challenged b....

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....ed by various decisions of the Tribunal. One such reference can be made to the Tribunal's decision in the case of CC, Bangalore vs. Motorola India Pvt.Ltd.-2006 (206) ELT 370 (Tri.-Bang.). It stands held that the interest would be payable after the expiry of period of three months from the date of filing refund application as consequent of order of appellate authority in favour of the assessee. ....

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....izen. However, ld. Advocate fairly agrees that such an issue cannot be raised before the Tribunal who is working within the four corners of the Act. Second objection raised by the ld. Advocate is that interest should be paid for delayed interest. For the above proposal, he relies upon Hon'ble Gujarat High Court in the case of Shri Jagdamba Polymers Ltd. vs. Union of India -2013 (289) ELT 429 (Guj.....