Custom, Excise & Service Tax Tribunal
Jamnagar vs Continental Petroleums Ltd on 4 September, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
APPEAL NO: C/642/2003
CROSS-OBJECTION NO: C/CO-109/2004
[Arising out of Order-in-Appeal No: 142/2003 (47-JMN)Cus/Commr (A)/AHD dated 09/07/2003 passed by the Commissioner of Customs (Appeals), Ahmedabad.]
For approval and signature:
Honble Shri P.R. Chandrasekharan, Member (Technical)
Honble Shri Ramesh Nair, Member (Judicial)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
:
No
2.
Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
:
Yes
3.
Whether Their Lordships wish to see the fair copy of the Order?
:
Seen
4.
Whether Order is to be circulated to the Departmental authorities?
:
Yes
Commissioner of Cusoms (Preventive)
Jamnagar
Appellant
Vs
Continental Petroleums Ltd.
Respondent
Appearance:
Shri Ahibaran, Additional Commissioner (AR) for the appellant Ms. Lakshmi Menon, Advocate for the respondent CORAM:
Honble Shri P.R. Chandrasekharan, Member (Technical) Honble Shri Ramesh Nair, Member (Judicial) Date of hearing: 04/09/2014 Date of decision: 04/09/2014 ORDER NO: ____________________________ Per: P.R. Chandrasekharan:
Revenue has filed this appeal against Order-in-Appeal No: 142/2003 (47-JMN)Cus/Commr (A)/AHD dated 09/07/2003 passed by the Commissioner of Customs (Appeals), Ahmedabad.
2. Vide the said order, the Commissioner (Appeals) has held that the appellant is eligible for applicable rate of interest in terms of Section 27A of the Customs Act, 1962 on the refund of pre-deposit of ` 22.3 lakhs which became due to the appellant consequent to the final order passed by this Tribunal. Revenue is aggrieved of this order of the Commissioner (Appeals) and are before us.
3. On perusal of the records, it is seen that the issue regarding payment of interest on return of refund of pre-deposit, in the instant case, has already been decided by the Principal bench of this Tribunal at New Delhi by final order No. 205/06-SM(BR) dated 07/02/2006 wherein it was held that the appellant would be eligible to interest from 20/04/2000 i.e., three months from the date of passing of the Tribunals order dated 21/01/2000 and the applicable rate of interest would be 12% in terms of the apex Courts order in Commissioner of Customs vs. ITC Ltd. 2005 (179) ELT 15. Thus, the issue involved has already been decided by this Tribunal in the order referred to above.
4. Thus, the appeal before us is not maintainable and is accordingly dismissed. The Cross-Objection is also disposed of.
(Dictated in Court) (Ramesh Nair) Member (Judicial) (P.R. Chandrasekharan) Member (Technical) */as 3