2015 (4) TMI 1071

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....nt. Shri B.B. Sharma, AR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against Order-in-Appeal No. CC(A)Cus/ICD/42/2009, dated 23-2-2009 which upheld the Order-in-Original dated 28-11-2008 in term of which the appellant's refund claim of Rs. 1,58,21,959/- seeking refund of interest paid by them had been rejected. 2. The appellant had impo....

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....s were released after the appellant deposited the Customs duty, redemption fine, penalty and interest on delayed payment of duty in the wake of the Order-in-Original dated 30-6-2003. 3. The appellant submitted the impugned refund claim on the ground that it was asked to pay interest on delayed payment of duty under Section 28AA of the Customs Act, 1962 with effect from 29-9-2003, i.e., thr....

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....e claim of refund except for the first and last payment of interest are barred by time in terms of Section 27 of Customs Act, 1962, and which is liable to be rejected on this ground itself." We find that in the ground of appeal, this finding of the adjudicating authority has not been contested or rebutted. 6. Further Section 28AA of the Customs reads as under : Section 28AA. In....

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.... charging of interest w.e.f. 29-9-2003 is clearly in conformity with the provision of said Section 28AA. Grant of stay by the CESTAT against the operation of said Order-in-Original and the vacation thereof subsequently do not in any way alter the date of determination of duty chargeable which remained the date of the adjudication order. Incidentally, in the impugned Order-in-Appeal, the Commission....