2021 (12) TMI 1190

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....tative for the respondent. ORDER Heard the parties. 2. The dispute in this appeal is whether the appellant is entitled to interest on the excess amount of customs duty deposited under protest at the time of passing of the Bill of Entry on provisional basis, till the date of refund of the excess amount deposited. 3. The brief facts are that the appellant had imported five old and used printing ....

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....the said order is without merit and allowed the claimant's appeal. 4. Further, the Hqrs. (Review), Customs Commissionerate, Jaipur vide letter C.No.VIII(28) Cus/CESTAT/10/2014/8690 dated 13.10.2016 has intimated that the Final Order No.C/A/52670/2016-CU(DB) dated 29.07.2016 has been accepted by the Department. 5. Thereafter, the appellant filed the refund claim for the excess duty paid of Rs. 8,....

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....ellant preferred appeal before the Commissioner (Appeals), who vide impugned order observed that the appellant had filed refund claim for the first time on 24.10.2016. However, the interest has been claimed from 5.8.2011 (the provisional asessement was finalised on 5.5.2021), and accordingly, held that the appellant is entitled to interest 3 months after 24.10.2016, being the date of filing the re....