2026-VIL-796-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Grant of interest on refund of Goods and Services (Special Importance) Tax paid inadvertently - Refund applications for refund of GSI tax paid inadvertently on import of PVC quoted cloth. The refund was sanctioned in 2018 after a long delay and the appellant was granted interest only from March 2018, instead of from three months after the date of filing of refund applications in June 2004 - Whether the appellant is entitled to interest from three months after the date of filing of refund applications in June 2004, as per the provisions of Section 27A of the Customs Act, 1962, or only from the date of personal hearing, as held by the Commissioner (Appeals) - HELD - The appellant is entitled to interest from three months after the date of filing of refund applications in June 2004 till the date of refund in November 2018, as per the clear and unambiguous provisions of Section 27A of the Customs Act, 1962. The refund applications were duly filed and acknowledged by the department in 2004, and the delay in sanction of refund was solely attributable to the negligent manner in which the department handled the applications - The department's argument of treating the application as incomplete till the submission of CA's certificate in 2017 is not valid, as the statute does not distinguish between 'completed' and 'deficient' applications for the purpose of payment of interest - The order of the Commissioner (Appeals) is modified. The Department is directed to pay interest at the applicable rate from three months after June 2004 till the date of refund in November 2018 – The appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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