Customs, Excise and Gold Tribunal - Mumbai
J.K. Cement Works vs Commissioner Of Customs on 26 April, 2005
Equivalent citations: 2005(188)ELT44(TRI-MUMBAI)
ORDER Archana Wadhwa, Member (J)
1. The short point involved in the present appeal is as regards the refund of interest in respect of the warehoused goods. The goods were cleared by the appellants from the warehouse beyond the period specified in Section 61(2) and, as such, interest was payable at the time of clearance of the goods. The same was paid but subsequently a claim for refund of the same was lodged on the ground that the appellant has sought waiver of the same from the Chief Commissioner of Customs in terms of the Section 61(2) of the Customs Act, 1962.
2. The Commissioner (Appeals) in his impugned order has observed that the application for waiver of interest was made to the Chief Commissioner of Customs and no waiver order was obtained by them from the competent authority i.e. Board, as specified in Section 61(2) of the Act. The appellants have now shown to me that the board has delegated the powers to the Chief Commissioners and, as such, they had approached the Chief Commissioner of Customs vide their letter dated 6-8-2001 for waiver of interest. No orders on the said application have yet been passed by the Chief Commissioner. As such, the impugned orders rejecting the appellant's refund claim were pre-matured.
3. In view of the above, I set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision after the appellant's application for waiver of interest filed before the Chief Commissioner of Customs is decided. The appellants will also approach the office of the Chief Commissioner for early decision of the said application. The appeal is thus allowed by way of remand.
(Dictated in Court)