2007 (10) TMI 279

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....t of this assessment, the Appellant was required to pay, what it claimed to be excess customs duty. Feeling aggrieved by this the Appellant filed a writ petition in this Court being W.P.(C) No. 357 of 1996 in which it was prayed that the excess customs duty should be refunded to the Appellant. 3. During the pendency of the writ petition, the Appellant moved a miscellaneous application being CM No. 5703 of 1996 in C.W.P. No. 357 of 1996. In this application, the Appellant prayed for issuance of a direction to the Respondent to release an amount of about Rs.35 lakhs being the excess customs duty paid towards clearance of 21 containers retained by the Respondents. While disposing of the application by its order dated 26th March, 1997, the Cou....

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....akhs. According to the Appellant it had paid the customs duty under protest and therefore in terms of Section 27A of the Customs Act, 1962 ('Act') it was entitled to interest on the refunded amount from the date of such payment till the date of refund. 7. By an order dated 21st January, 2004 the application for claim of interest was rejected by the Respondents on the ground that it was not in conformity with the orders passed by this Court on 28th April, 2003. It was also observed that no liberty had been granted to the Appellant by this Court to claim interest on the amount of refund. 8. Against the order dated 21st January, 2004, the Appellant preferred an appeal which came to be rejected by the Commissioner of Customs (Appeal) on 3rd A....