COMMISSIONER OF CUSTOMS Vs. ROSHAN LAL LALIT MOHAN

JUDGEMENT

(1.) THIS is Revenue's appeal against Commissioner(Appeals)'s order. Since inspite of notice having been issued, nobody representing the Respondents turned up and earlier also when the case had come up for hearing on 5.6.08, nobody representing the Respondents had turned up, the case is being taken up for hearing without waiting any further for the Respondents.

(2.) EARLIER this matter had come up before Division Bench, but since in this case, neither any issue relating to rate of duty or valuation is involved nor any issue relating to quantum of duty, fine, penalty on confiscation of goods is involved and the only issue involved is interest for the period of delay in refund of an amount collected as interest on duty under Section 47(2) of the Customs Act, 1962, this matter was transferred to Single Bench order dt. 5/6/08.

(3.) LD . DR Shri Sumit Jain pleaded that there is no provision in the Customs Act for payment of interest on interest and that too from the date of payment, and that in this case the refund had been sanctioned and paid to the Respondent within the period three months from the filing of the refund claim and for this reason, there is no question of payment of any interest on the refund amount from the date of deposit of the amount with the Revenue. He also cited Tribunal's judgment in the case of Sun Pharmaceuticals Inds. Ltd. v. CCE, Chennai reported in wherein it was held that the Tribunal has no power to permit interest on delayed payment of interest and that to read liability to pay interest on interest in provisions of law contained in Section 11BB of Central Excise Act, 1944 would virtually amount to legislate upon the Act and that the Tribunal has to function with the powers conferred under Act.