2017 (10) TMI 1203

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....rwar, Member (Technical) Shri Satyavir Singh, Consultant & Shri Ishwar Singh, Advocate, for Appellant/applicant Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This Tribunal vide Final Order No.70307/2016 dated 14.06.2016 had allowed the appeal and further directed to refund the amount with interest, as per rules. Subsequently, the Ass....

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....terest is payable only if the refund is not granted within a period of three months from the date of communication of the order of appellate court. 2. The learned Consultant for appellant stated that their case does not fall under the provisions of Rule 27A, as their appeal before this Tribunal was filed on 2nd November, 2015, when the substituted Section 129 E was brought on statute with effec....

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....sited under Section 129E, prior to commencement of Finance Act, 2014 shall continue to be governed by the provisions of Section 129EE, as it stood before the commencement of the said Act." 2.1 Further it was pointed out under Notification No.17/2014-CE(NT) dated 12 August, 2014 interest @ 6% per annum have been prescribed under Section 129EE of the Customs Act. 2.2 The learned Counsel has al....

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....rt in the said order in para-21 has observed-"As we have said earlier, the amount of duty paid under Section 3 of the Act is the duty and whatever is claimed subsequently can be said to be duty only after the order passed by the adjudicating authority is finally confirmed. Till thenit cannot be said to be amount of duty." 3. Heard the learned A.R. for Revenue and considered the submissions. ....