TaxTMI 
TaxTMI 
2020 (4) TMI 281
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial Civil Application No.13167 of 2019, it is noticed that the petitioners engaged in the business of trading of used and worn clothes, had purchased mutilated worn clothes from one M/s. Om Siddh Vinayak Impex Pvt. Ltd., located in the Kandla Special Economic Zone. The goods imported in India are liable to duties of customs leviable under the Customs Act, 1962 and also additional custom duties leviable under Section 3 of the Customs Tarrif Act, 1975. 2.1 By virtue of Notification No. 102/2007 dated 14.9.2007, the Central Government has granted exemption from 4% Special Additional Duty ('SAD' for short), if the goods were imported in India for their subsequent sale. Since SAD under Section 3(5) of the Customs Tarrif Act is charged f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e was given by the respondent No.2. The petitioners, therefore, approached this Court by filing two petitions with the following prayers:- "SCA No. 13167 of 2019. 17(A) That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, order directing the 2nd respondent herein to revise and modify the orders dated 19.3.2019 and 5.4.2019 (Annexure "C"), thereby sanctioning and paying statutory interest in the petitioner's favour on refund aggregating to Rs. 6,31,811/- sanctioned to the petitioner under these orders; SCA No. 13171 of 2019 18(A) That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, order directing the 2nd respondent herein to revise and modify a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the petitioners to get interest as contemplated under Section 27-A of the Customs Act. 5. Heard Mr. P.M. Dave, learned Counsel for the petitioners. All that what is required to be noted is that the petitioners have made claim for refund and if the same was sanctioned after huge delay of 7 years, there can hardly be any fault of the common man doing business in following procedure and law as required. 5.1 He urged that the refund has been issued after more than a decade and interest which is contemplated under the provision of the Customs Act could not have been denied. He urged that by different orders, refund applications have been allowed by the custom authorities. 6. Learned Standing Counsel Mr. P.Y. Divyeshwar, upon instruction does....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gainst an order of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal [, National Tax Tribunal] or, as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes of this section.] 8. From the said provision, it is made clear that if any duty is ordered to be refunded under sub-section (2) of section 27 to an applicant and it is not refunded within three months from the date of receipt of application under sub-section(1), interest is required to be paid to the applicant as may be notified by the Central Government in the Official Gazette. It has been consistently 6% w....