2022 (6) TMI 110

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..... Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2.  The issue involved in these appeals is whether the Commissioner (Appeals) has rightly rejected the claim of interest, on the belated refunds, by referring to the limitation under Section 128 of the Customs Act. 3.  The appellant is an importer, who imported fabrics. At the tim....

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....d 30.09.2020 9,11,891 on 03.01.2018 6,00,597 on 6.6.2019 3,11,294 on 30.09.2020 C/502010/2021 Om Sai Ram Trading CC(A)CUS/DII/ Export/CD/TKD /934-935/2020- 21 dated 30.09.2020 13,91,720 on 06.02.2017 11,98,373 on 28.12.2017 1,93,347 on 30.09.2020 4.  Thereafter, the appellant approached the DGFT for allowing re-credit of....

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....rtation. It is entitled to refund of such excess duty and the Department cannot be permitted to pay it by a mode, which is not in existence. Further, placing reliance on the ruling of this Tribunal, in Final Order No.50438/2020 dated 24.02.2020, in the case of Commissioner of Customs & Excise Vs. M/s. Artex Textile Pvt. Ltd., ld. Commissioner was pleased to allow the appeal in part directing refun....

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....ther draws attention to the provisions of Section 27 A, which provides that, " where a refund is not granted within three months from the date of receipt of the application, that shall be paid to the applicant with interest at such rate, as notified, on such duty, from the date immediately after the expiry of three months, from the date of receipt of such application, till the date of refund of su....