2007 (8) TMI 247

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.... Home and Life Solutions (India) Ltd., Ahmedabad had filed a refund claim of Rs.7,11,279/- for the interest paid on warehousing. The adjudicating authority rejected the refund claim filed for Bills of Entry pertaining to Cash receipt nos. 2220, 2239, 2505 dated 27-3-2002, 27-3-2002 and 30-3-2002 respectively, as time barred. The refund claim amount of Rs.6,66,109/- for the rest of the Bills of ent....

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....ousing and the same was refundable. The adjudicating authority rejected the claim in respect of Bills of Entry pertaining to Cash receipts nos. 2220 dated 27-3-2002, 2239 dated 27-3-2002 and 2505 dated 30-3-2002 as being time barred. The appellant's contention in this regard is that their refund claim was received in the Assistant Commissioner's office on 27-9-02 and not on 30-9-02 and they submit....

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....ty. The interest for which refund is claimed in the instant case is not interest paid on duty but is relating to warehousing interest recovered under sec. 61(2) of the Customs Act, 1962. In the case of M/s. J.K. Synthetics Ltd. v. Commissioner of Customs, Jaipur [1999 (109) E.L.T. 669 (Tribunal)] relied upon by the appellants, the Hon'ble Tribunal has held that the provisions of Section 27 will no....