2018 (2) TMI 1064

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....elevant facts, after filtering out unnecessary details are, the appellants imported goods under two bill of entries through Visakhapatnam Port, assessed provisionally as per Section 18(1) of Customs Act, 1962, after following the procedures. On 06.03.1989, show cause notices were issued for finalisation of assessment by including design and drawing charges, final estimates were done on 05.06.1990 and 08.08.1990, raising a differential duty demand of Rs. 34,46,915/- and ordering recovery of the same. The said amount was recovered by Department on 09.05.1991. Appellant contested the final assessment orders before the first appellate authority, who, on 21.08.1991 remanded the matter back to adjudicating authority. The said remand order of the ....

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.... order dated 30.08.2016, rejected the appeal holding that provisions of Section 27(A) of the Customs Act, 1962, payment of interest on delayed payments of refund arises only after 03 months from the date of issue of CESTAT order dated 14.6.2012. 4. Ld. Counsel submits that the issue is no more res integra and is decided by the Apex Court in the case of Ranbaxy Laboratories Limited as reported in [2011(273)ELT-3(SC)]; followed by Hon'ble High Court of Karnataka in the case of CC, Air Port & ACC, Bangalore vs. Pfizer Products India Pvt. LTd [205(324)E.L.T 259(Kar.)] and submits that issue involved in the case of Pfizer Products India Pvt. Ltd. is similar/ identical in the case in hand and also submits that recently Hon'ble Apex Court in th....

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.... and C.A.Nos. 7637/2009 and 3088/2010, preferred by the revenue are dismissed. The jurisdictional Excise Officers shall now determine the amount of interest payable to the assessees in these appeals, under Section 11BB of the Act, on the basis of the legal position, explained above. The amount(s) if any, so worked out, shall be paid within eight weeks from today." 7. I find that the issue need no more deliberations as the facts, as reproduced hereinabove, in paragraph 3 clearly indicate that Revenue authorities were in error in not disposing of the denovo adjudication as well as disposing of the refund claims within a period of 3 months from the date of filing of such refund claims. Similar issue came up before Hon'ble High Court of Guja....