Vedanta Limited Vs Commissioner of Customs (Import) (CESTAT Chennai)
CESTAT Chennai held that interest on Extra Duty Deposit not payable by revenue since lapses were on the part of importer in not submitting complete document enabling revenue to finalize assessment. Accordingly, appeal disposed of.
Facts- The appellants have filed 67 refund claims during the period from August 2013 to November 2013 for an amount of Rs.7,61,48,316/- being the excess duty paid as per the orders of finalization of provisional assessments. After finalization of the provisional assessment, the adjudicating authority issued Order in Original for each In-bond Bills of Entry on different dates, mentioning the refundable excess paid duty amount and that the appellants are eligible for the refund of that excess paid amount. In the meanwhile, the department directed the appellants vide letter dated 16.9.2013 to submit the original importer copies of Ex-bond bills of entry and Chartered Accountant’s certificate on unjust enrichment. Accordingly, after due process of law, the adjudicating authority sanctioned the refund of Rs.7,12,70,639/- with respect to 67 refund claims filed between 29.05.2007 and 26.05.2013 on 30.9.2014. He, however, did not order payment of any interest.
Aggrieved by the non sanction of refund in the said adjudication order, the appellant filed appeal before Appellate Authority. However, the said appeal was rejected.
