2021 (9) TMI 17

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....ssistant Commissioner, Authorised Representative for the Respondent ORDER This appeal is heard today and taken up for orders. 2. Factual back drop of this case, in a nutshell, is that appellant-importer had filed advance bill of entry for import of paint, varnish and other items as well as paid duty of Rs. 7,76,542/- on 19.05.2014 but before clearance of the consignment, the container cau....

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..... Doiphode submitted that in the de novo proceeding initiated for refund, learned Assistant Commissioner of Customs, CRC-I has sanctioned refund on 07.05.2020 of the duty amount without any order for interest in due discharge of his duty under Section 27A. Learned Counsel for the appellant submitted a judgment of Hon'ble Supreme Court reported in 2017 (51) STR 214 (SC) in the case of Union of ....

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....s from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, 2[not below 5%] and not exceeding 30% per annum as is for the time being fixed 3[by the Central Government, by notification in the Official Gazette], on such duty from the date immediately after the expiry of three months from the date of receipt of such app....