2019 (6) TMI 1248

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....nuary, 2012. All the said 13 Bills were provisionally assessed at the time of clearance of the goods. The refund was claimed on account of payment of 8% Special Excise Duty amounting to Rs. 14,52,929/- and on account of excess payment of CVD as was claimed by the parties to the tune of Rs. 91,33,845/-. This refund claim was partly allowed vide the Order-in-Original No.32,172/- dated 03.10.2013 to the extent of Rs. 14,52,928/- pertaining to the refund of 8% SED as the same was abolished with effect from 01.03.2006 vide Notification No.9/2006 dated 01.03.2006. However, the refund of excess payment of CVD was rejected. In an appeal thereof Commissioner (Appeals) vide order dated 04.08.2014 had remanded back the matter for fresh decision after ....

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....for the interest. IVRCL Infrastructure & projects Ltd. vs. Union of India reported in 2010 (257) ELT 33 (Bombay) has been relied upon. Also the case of SR Steel Limited vs. Union of India reported in 2004 (176) ELT 64 (Guj.) has been relied upon. It is, therefore, submitted that appellant be also held entitled for the interest. The order under challenge may be, therefore, set aside. The appeal is accordingly, prayed to be allowed. 4. Per contra, it is submitted on behalf of the Department that the rejection of interest is based upon the statutory mandate of Section 27 (1B) (c) of Customs Act, 1962. It is submitted that the Bills of Entry in the impugned case were reassessed by the concerned assessing group and communicated on 24.11.2015 ....

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....07.2012 and the subsequent application of refund dated 11.08.2014 was nothing but the continuation of the said previous application itself. The interest has been denied relying upon Section 27 (1B) (c) of Customs Act, 1962, which reads as follows:- "(c) Where any duty is paid provisionally under Section 18, the limitation of one year shall be computed from the date of adjustment of duty after the final assessment thereof or in case of re-assessment from the date of such re-assessment." 7. It is apparent that Section 27 as such is relevant for the claim of refund of duties, which reads as follows:  "Section 27: Claim for refund of duty:- (1) Any person claiming refund of any duty or interest - (a) paid by h....