2026 (7) TMI 1375

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....sed representative for the department ORDER MR. ASHOK JINDAL: The appellant is in appeal seeking refund of interest which was paid at the time of clearance of goods due to technical glitches. 2. The facts of the case are that the appellant filed various Bills of Entry in the month of March and April 2023, admittedly, dues for clearance of heavy melting scrap of iron and steel. Due to t....

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....day, none appeared on behalf of the appellant nor any request for adjournment has been received. Therefore, appeal is taken up for consideration. 4. Learned authorised representative supported the impugned order. 5. Heard the learned authorised representative and perused the records. I find that as for Director General of System and Data Management who issued advisory dated 27.07.2023 in ord....

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....t in the Customs System, the said Bills) of Entry shall be regularised by the respective Customs formations by marking 'Out of Charge' on the System. (d) After payment of duty (within 3 days from the Date of Removal of System Inability), integration of the duty in the Customs System and getting the Bills of Entry Out-of Charged, User can apply for refund of interest amount charged....

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.... registered users, if any, the 'Date of Removal of the System Inability' would be the date on which the wallet containing the released blocked funds would be made available. Such users would be communicated through e-mail by ICEGATE Help Desk about the removal of such System Inability. For example, if the date on which the wallets containing the released blocked funds were made access....