2017 (8) TMI 11

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....Per : Ashok Jindal The appellant is in appeal against the impugned orders wherein the refund claim under Notification No.102/2007-Cus dated 14.09.2007 was granted to the appellant but on delayed refund, no interest has been paid to the appellant. 3. Ld. AR for the Revenue relied upon the Circular No.6/2008-Cus dated 28.04.2008 to say that a per the refund claim filed under Notification No.10....

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....ble for disposal within the normal period of three months. Further, in the absence of specific provision for payment of interest being made applicable under the said notification, the payment of interest does not arise for these claims. However, Board directs that the field formations shall ensure disposal of all such refund claims under the said notification within the normal period not exceeding....

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....nt of exemption under Section 25(1) of the Customs Act, 1962 is one facet. The claim for refund is contingent on complying with the requirement as specified in the notification. The exemption from payment of special additional duty as payable under Section 3(5) of the Customs Tariff Act, 1975 is exempted under Section 25(1) of the Customs Act, 1962. Therefore, the refund of duty paid will have to ....

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....d and entertained only under Section 27 of the Customs Act, 1962 and there is no method or manner prescribed under Section 25 of the Customs Act, 1962 to file an application for refund of duty or interest. To state that no interest on delayed payment is contemplated in the notification issued under Section 25 of the Customs Act, 1962 is a misconception of the provisions of the Customs Act, 1962. ....