HC
strikes down Para 4.3 of Circular No.6/2008-Cus insofar as it restricts /
obliterates the claim of interest on belated refunds of SAD granted in terms of
Notification No. 102/2007-Cus; Rejects Revenue contention that Notification No.
102/2007-Cus being issued u/s 25(1) of Customs Act, interest u/s 27A would not
be applicable to refund of SAD; HC refers to Division Bench ruling in Riso
India Pvt. Ltd. to observe that, “SAD levied under the Customs Tariff Act is a
duty within the meaning of Section 27” and interest would be payable on refunds
u/s 27A when delayed beyond 3 months from date of application; Observes that
Division Bench had categorically held that Para 4.3 of said Circular was not in
accordance with statutory mandate of Section 27A, in fact Madras HC in KSJ
Metal Impex (P) Ltd. had taken a similar view; Also rejects Revenue’s objection
to maintainability of writ petition since CESTAT order is appealable, states
that challenge to validity of Circular cannot be made before Customs’
authorities : Delhi HC
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