2018 (9) TMI 1674

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....ating authority rejected the claim vide Order dated 05.08.2011 as being time barred, against which the respondent preferred an appeal before the Commissioner (Appeals). Thereupon, vide Order-in-Appeal dt. 16.05.2013, the Commissioner (Appeals) also upheld the order of rejection. Aggrieved, the respondent had preferred an appeal before the Tribunal and vide Final Order No. 41613/2015 dt. 01.12.2015 remanded the matter to the adjudicating authority to sanction refund. The adjudicating authority thereafter sanctioned refund amount of Rs. 1,15,04,841/- and rejected an amount of Rs. 4,315/- for non-fulfilment of condition in para (e)(iii) of Notification No. 102/2007- Cus. dt. 14.09.2007. The claim for payment of interest on delayed refund was a....

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....on 03.05.2016. Thus, the date of computation of interest, if any, has to be reckoned after three months from 03.05.2016. Since the refund was granted within 90 days from 03.05.2016, the respondent is not eligible for interest. There is no delay in sanctioning the refund since the refund has been granted within 90 days from 03.05.2016. 2.2 He argued that the Commissioner (Appeals) has wrongly relied upon the decision in the case of M/s. Ranbaxy Laboratories Ltd. Vs. Union of India 2011 (273) E.L.T. 3 (S.C.). He submitted that as per the conditions in the Notification, the importer has to file documents evidencing that the duty has not been passed on to another. In this case, the Chartered Accountant Certificate was produced only after the....

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....edure for processing the refund claim is stated by the Department. In para (b) of the said Public Notice it is stated that a Deficiency Memo has to be issued showing the requisite particulars in case the claims are short of any documents. If the Department had issued such Deficiency Memo in the initial stage, the respondent would have submitted the necessary Chartered Accountant Certificate in the first round of litigation itself. Since in the first round the only deficiency that was alleged is that the claim is time-barred, the appellant had not been put to notice that there is any error in the Chartered Accountant Certificate filed by the appellant. 3.3 He also adverted to the decision in the case of Principal Commissioner of Customs V....

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....and process the refund. The Tribunal in the said Final Order dt. 28.05.2015 had relied upon the decision of the Hon'ble High Court of Delhi in the respondents own case reported in 2014 (301) E.L.T. 59 (Del.) wherein the Hon'ble High Court had remanded the matter to the adjudicating authority with a direction to process the refund. Thus, the Tribunal had remanded the matter to the adjudicating authority to sanction the refund as per the decision of the Hon'ble High Court. Thereupon, the appellant has been issued a Deficiency Memo directing to produce a proper Chartered Accountant Certificate. The respondent produced the certificate and it is then the case of the Department that the time has to be computed only from the date on which the resp....