2017 (8) TMI 1207

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.... issued to them as to why the goods imported should not be treated as White Paper Board and benefit of import under DEEC Scheme should not be denied to them. Pending adjudication of the SCN, the appellant deposited a sum of Rs. 21,62,684/- under bill of miscellaneous charges RD 253/99 dated 14.01.1999 towards the differential duty to take clearance of the goods. Accordingly, the goods were released to the appellant provisionally in terms of bond executed by them. The SCN was adjudicated vide Order-in-Original No. 6/2001-CAU dated 15.01.2001 by the Commissioner of Customs. The Commissioner of Customs ordered for assessment of duty on merit rate without the benefit of DEEC Scheme. The appellant filed appeal against the order before the Tribun....

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....d w.e.f. 10.05.2008) the pre-deposit not returned within three months of the date of communication of the order of the appellate authority is liable to be returned alongwith the interest as provided under Sect ion 27 A of the Customs Act. The refund sanctioning authority has chosen to ignore their specific claim for interest and interest is payable to them from three months from the date of communication of the order of the Tribunal dated 02.04.2008 till the date of payment. c) In the further submissions made by the appellant vide their letter dated 19.01.2017, the appellants have submitted that the duty payment was made under protest and is as a matter of record. They have also referred to para-8 of the OIO No.6/2001-CAU, that the goods....