TaxTMI 
TaxTMI 
2016 (8) TMI 139
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....mported capital goods, warehoused in their Customs Private Bonded Warehouse. The subject refund claim were filed on the ground that when the goods were imported and in-bonded, they were not having EPCG Scheme licence and by the time the EPCG licence allowing full duty exemption to the said in-bonded goods was issued, the initial warehousing period under Section 61 of Customs Act, 1962, was expired and they could not avail the full exemption under EPCG license as the ex-bond clearance was held up for want of extension of warehousing period by the proper authority. Further when the warehousing period was extended, the warehoused goods became liable to duty at the rate of 10%, under EPCG license only. The appellant, in view of these circumstan....
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....ch was not allowed. It is only on 14.6.1999, the Chief Commissioner has extended the licence upto 31.12.1999, therefore the interest during the intervening period i.e. from one year of expiry of the warehousing period till the date of clearance of the goods under EPCG licence, interest should not be chargeable as the delay is on the part of the department and not on the part of the appellant. 3. Shri M.K. Sarangi , Ld. Joint Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of records, we observe that the Commissioner granted licence for private bonded warehouse to the appellant on 7.6.1995, which was va....
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....r expiry of one year is inevitable. Therefore the interest paid by the appellant under any circumstances is not refundable. The Ld. Commissioner in the impugned order on careful consideration of the fact has given a clear finding which is reproduced below: "4. I have carefully considered the grounds of appeals filed by the appellant and oral submissions mad of the time of personal hearing and find that the Adjudicating Authority has held that the appellant were already holding a Customs Private Bonded Warehouse (hereinafter referred to as "PBW"), licence, however considering bulky nature of goods their request to allow the goods to store (ware house) in open space, was considered by the Commissioner of Customs Pune, The Adjudicating Autho....
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....ion (i) of the Customs Act 1962 (hereinafter referred to as the "Said Act"), for the goods cleared from warehouse under section 68 the rate of duty applicable shall be the rate in force on the date on which the Bill of Entry in respect of such goods is presented under section 68 and as Bill of Entry for Home Consumption for clearance from the warehouse was presented when 10% CVD was correctly leviable as on date of presenting the Bill of Entries for home consumption, the payment of interest is inevitable. The Adjudicating Authority while rejecting the refund claim has also taken a plea that the Writ Petition No. 6221/2000, filed by the appellant, was rejected by the Mumbai High Court. In the grounds of appeal the appellants have contended t....