2016 (4) TMI 767

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly paid by the respondent. 2. Heard Mr.V.Sundareswaran, learned Senior Panel Counsel appearing for the appellant and Mr.T.Sundaranathan, learned counsel appearing for the respondent. 3. The appeal was admitted on 16.7.2010 on the following substantial questions of law : "1. Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in setting aside the orders of the Lower Authorities that the refund claims are time barred ? 2. Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in law in holding that refund of warehousing interest is not covered by the provisions of Section 27 of the Customs Act, without considering the amendment to Section 27 made in 1991 to include ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eswaran, learned Senior Panel Counsel appearing for the Revenue that if the goods are cleared from the warehouse after the period allowed, the assessee is obliged to pay customs duty along with interest thereon. The word 'interest' was not included in Section 27(1) at the time when the circular dated 8.8.1990 was issued. But, with effect from 20.9.1991, Section 27(1) was amended to include the expression 'interest'. Therefore, according to the learned Senior Panel Counsel, there is no distinction between the interest referred to in Section 27(1) and the interest referred to in Section 61(2). 8. But, we do not think that the learned Senior Panel Counsel is correct. The correct expression used in Section 27(1) is 'inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arch or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty, in such form and manner as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 28C) as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty, in relation to which such refund is claimed was collected from, or paid by him and the incidence of such duty and interest, if any, paid on such duty, had not been passed on by him to any other person : Provided th....