2020 (11) TMI 328

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....alue. The Assistant Commissioner enhanced it to 4.3523 per Kg. The appellant paid the enhanced duty under protest and appealed to Commissioner (Appeals) who set aside the enhancement. Thereafter the appellant filed an application for refund of the excess duty paid by them. The refund application was dated 02.12.2016 which was delivered to the department on 05.12.2016. The Assistant Commissioner rejected the refund claim and on appeal, the rejection of refund was upheld by Commissioner (Appeals). On further appeal, this Tribunal by Final Order No. A/30425/2018 dated 07.02.2018 allowed the refund along with interest. 2. The Assistant Commissioner sanctioned the refund but has not paid interest. On appeal Commissioner (Appeals), by the impu....

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....e impugned order are as follows: 5.1 I have gone through the records of the case and submissions made by the appellant in the grounds of appeal. The Hon'ble CESTAT, Regional Bench, Hyderabad in its order No. A/30425/2018 dated 07.02.2018 which is received by the department on 11.05.2018 as ascertained upon verification of case records clearly ordered for the refund of differential customs duty along with interest paid by the appellant. The respondent, in obedience to judicial discipline, sanctioned the refund of differential Customs duty and the interest thereon vide impugned order dated 06.06.2018. 5.2 It is relevant to revisit the Section 27A of the Customs Act, 1962 to understand the issue in a better perspective. ....

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....y the court shall be deemed to be an order passed under that sub-section for the purposes of this section. 5.3 Section 27A of the Customs Act, 1962 provides for the payment on interest on delayed refunds. As per the provisions and explanation to the Section 27A of the Customs Act, 1962, it is obvious that the relevant order is Hon'ble CESTAT order A/30425/2018 dated 07.02.2018 and the relevant date is the date of receipt of Hon'ble CESTAT order which is 11.05.2018. If there is any delay in sanctioning the amount of refund, if any available to the appellant as per the Tribunal's Order he can make a claim of the same from the Department. The respondent sanctioned the refund of Duty and Interest vide impugned order dated 06.06.2018 wh....