2021 (3) TMI 582

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...., Advocate Present for the Respondent: Shri M.S.Dhindsa, Authorized Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein the refund claims filed under Notification No.102/2007-Cus dated 14.9.2007 were granted to the appellant but interest has not paid on delayed refunds as the same were released after 3 months of the filing of refund cla....

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....f specific provision for payment of interest being made applicable under the said notification, the payment of interest does not arise for these claims. However, Board directs that the field formations shall ensure disposal of all such refund claims under the said notification within the normal period not exceeding three months from the date of receipt." I find that, in the case of KSJ Metal Im....

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.... claim for refund is contingent on complying with the requirement as specified in the notification. The exemption from payment of special additional duty as payable under Section 3(5) of the Customs Tariff Act, 1975 is exempted under Section 25(1) of the Customs Act, 1962. Therefore, the refund of duty paid will have to be read in terms of Section 3(8) of the Customs Tariff Act, 1975 and not other....

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....re is no method or manner prescribed under Section 25 of the Customs Act, 1962 to file an application for refund of duty or interest. To state that no interest on delayed payment is contemplated in the notification issued under Section 25 of the Customs Act, 1962 is a misconception of the provisions of the Customs Act, 1962. 12. When Section 27 of the Customs Act, 1962 provides for refund....