2007 (8) TMI 247

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....a) 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 entry was sanctioned but credited....

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..... 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 submitted a letter dated 24-9-02 bearing....

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.... 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 not apply to refund of recovered under....