2019 (11) TMI 1609

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....llant has been rejected. Being aggrieved, the impugned appeal has been filed. 2. Facts relevant for the purpose are that M/s.Hindustan Motors, the appellant had filed a refund claim of Rs. 3,00,78,856/- initially on 05.02.2005 towards customs duty paid, under protest, in respect of bills of entry for import of diesel/petrol engine for motor cars classifying under heading No.8407/8408 of CTA 1975. This payment was made in furtherance of the order of Assistant Commissioner, ICD Pithampur dated 28.03.2000. The said order was set aside by Commissioner (Appeals), Bhopal vide Order-in-Appeal No. 6-8/BPL/2001 dated 28.12.2001. This Tribunal vide Final Order No.468-470/2003 dated 30th June, 2003 had accepted the Order in Original setting aside the....

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..... for the Department. 5. It is submitted on behalf of the appellant that the issue involved herein is no more res-integra as it stands settled by Hon'ble Apex Court itself in the decision of Ranbaxy Laboratories Ltd. vs. Union of India reported in 2011 (273) ELT 3 (S.C.). It is submitted that despite this decision was brought to the notice of the adjudicating authorities but they had surpassed the impugned order in sheer ignorance thereof. Order is, accordingly, prayed to be set aside and appeal is prayed to be allowed. 6. Per-contra ld. D.R. has justified the order which has been passed based on Section 27 sub-section (2) of Customs Act, 1962. Impressing upon para No.9 and 10 of the impugned order the appeal in hand is prayed to be dismi....

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....shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. Thus, it is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11BB that can be arrived at is that interest under the said section becomes payable on the expiry of a period of three months from the date of receipt of the application under sub-section (1) of Section 11B of the Act and that the said Explanation does not ha....

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.... to the application for refund under Section 27(1). There is no other application contemplated therein. Section 27A then provides for the payment of interest from the date immediately after expiry of three months from the date of receipt of "such application". The words "such application" refer to the application under Section 27(1). This view is supported by judgment of Supreme Court in Ranbaxy Laboratories Ltd. 2011-TIOL-105-SC-CX. In that case Sections 11B and 11BB of CEA, 1944, fell for consideration. The provisions of Sections 11B and 11 BB of CEA, 1944 correspond to Section 27(1) and 27A respectively insofar as they are relevant to this case. Even assuming that petitioner furnished the evidence with respect to issue of unjust enrichme....