Page 19 - ELT_15th August 2020_Vol 373_Part 4

2020 ] INDEX - 15th August, 2020 xvii
High Sea Sale - Notional Commission not includible in assessable value -
See under VALUATION (CUSTOMS) ...................... 530
— of urea by Government, service charges not includible in assessable value
for payment of Customs duty by purchaser - See under VALUATION
(CUSTOMS) ..................................... 530
Import of Cosmetics at Garhi Harsaru ICD, confiscation, redemption fine
and penalty not sustainable on the ground of non-notified Port - See
under CONFISCATION, REDEMPTION FINE AND PENALTY ........ 553
Inputs used to manufacture of exempted goods, admissibility of Cenvat
Credit - See under CENVAT CREDIT ....................... 458
Interest - Delayed refund of differential duty remitted under protest -
Import of Palmolein oil - HELD : Only refund claimed on the ground that
a provision in terms of which it is levied is unconstitutional would stand
outside purview of Section 27A of Customs Act, 1962 - Dispute herein
relating to whether Notification No. 36/2001-Cus. (N.T.), dated 3-8-2001
enhancing rate of tax would be effective from date of Notification or from
date of publication thereof in Official Gazette - Hence, payment of duty
itself not in question and only rate thereof, disputed - Such difference in
rate of duty as between period prior to date of Notification and
thereafter, only one of interpretation by authorities - Refund claim filed
on 3-2-2016, Application returned as defective and application re-
presented on 14-3-2016 - In terms of clear stipulation in Section 27B of
Customs Act, 1962 interest at rate of 6% payable to petitioner from 14-6-
2016 till date of repayment within period of four (4) weeks from date of
receipt of order — 3F Industries Limited v. Asstt. Commr. of Customs, Nagapattinam
(Mad.) ......................................... 463
— on delayed refund - Cause of action for claiming interest would arise after
3 months from date of filing of refund claim - Defective application
would only be irregularity not illegality - It cannot be stated that
application which was defective would not enable applicant to claim
interest from date of application - Fresh application filed by applicant on
16-10-2012 adjudicated along with earlier application dated 26-10-2009 by
treating it as having merged with fresh refund application - Application
for refund not contrary to Section 11B of Central Excise Act, 1944 -
Assessee rightly allowed interest from 27-1-2010 as claimed by it - Section
27 of Customs Act, 1962 — Commissioner of Customs, Mangalore v. Gimpex Ltd.
(Kar.) ......................................... 512
Jurisdiction of High Court on appeal relating to effective date of Notification
- See under APPEAL TO HIGH COURT ..................... 479
— to impose penalty on Foreign exporter, matter referred to Larger Bench -
See under PENALTY ................................ 554
Liability of part time director in offence by company relating to foreign
exchange regulation violation, scope of - See under OFFENCE ......... 433
Limitation for refund - See under REFUND/REFUND CLAIM .......... 481
Misclassification of goods - Rebate in cash attempted to be availed at higher
rate by misclassification of goods, penalty imposable - See under
PENALTY ...................................... 568
Monetary limits for prosecution of appeal before Tribunal - See under
APPEAL TO APPELLATE TRIBUNAL ...................... 504

EXCISE LAW TIMES  15th August 2020  19