2026-VIL-1809-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Refund of interest paid on Bill of Entry owing to technical glitch in the ICEGATE portal - Waiver of interest under the Customs (Waiver of Interest) 3rd Order dated 17.04.2023 - Appellant remitted customs duty on time through the bank on the date of filing of the Bill of Entry on 20.04.2023, which was not reflected on the Customs portal owing to technical glitches, and was forced to pay interest - The waiver order covered B/E filed up to 13.04.2023 and an Advisory was issued on 27.07.2023 on the system inability - Refund of the interest was rejected by the lower authorities on the sole ground that the B/E was filed after the cut-off date of 13.04.2023 mentioned in the waiver order - Whether the Appellant is eligible for waiver and refund of interest on a Bill of Entry filed after the cut-off date mentioned in the waiver order - HELD - The issue is no longer res integra, as the Hon’ble High Court at Rajasthan considered the very same issue and held that, as per the Advisory, the date of removal of system inability in context of the waiver order is the date of issue of the Advisory, which shows that the technical glitches existed till 27.07.2023. No interest is demandable for delay in crediting to the Government account where the delay is due to technical glitches. The rejection order was held inconsistent with the conjoint reading of Section 47 of the Customs Act, 1962, the waiver order, the Advisory and the efforts of the taxpayer to make payment successfully on the date of filing of the B/E. Since the only ground on which the refund was rejected is the date mentioned in the waiver order, the decision of the High Court squarely applies - The impugned order is set aside, the appeal is allowed
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