Bhaskar Bhattacharya, J. - (1.) This is an appeal under section 130A of the Customs Act, 1962 (hereinafter referred to as the Act) and is directed against the order dated 17th January, 2001 passed by the Customs, Excise & Gold (Control) Appellant Tribunal ('CEGAT') by which the said Tribunal refused to review the earlier order dated 26th May, 2000 by which the prayer for interest in terms of section 27A of the Act was refused.
(2.) The facts giving rise to the filing of the present proceedings may be summed up thus:' "(a) On 23rd September, 1987 the present appellant imported polystyrene resin vide Bill of Entry No.1-1599 and sought clearance of the goods under sub-heading 3903.10 of CE tariff. The Customs Authorities, however, denied the benefit and the Bill of Entry was cleared by charging countervailing duty at the rate of 40 per cent. The appellant paid the amount with protest and subsequently on 28th September, 1987 claimed refund. (b) The Customs Authorities issued show-cause notice why refund claimed should not be credited to Consumer Welfare Fund in terms of section 27(2) of the Act on 30th July, 1993. The present appellant filed reply to the said notice and ultimately, by the order dated 7th April, 1994, the Assistant Commissioner sanctioned refund but credited the said amount to the Consumer Welfare Fund. (c) Being dissatisfied, the present appellant preferred an appeal and the Collector (Appeals) remanded the case back on 7th September, 1994 for fresh consideration. (d) On 16th May, 1995, the Assistant Commissioner again allowed the claim of refund with a direction to credit the amount to Consumer Welfare Fund. The appellant again preferred an appeal but the Commissioner (Appeals) dismissed the appellant's appeal. (e) Being dissatisfied, the appellant preferred an appeal before the Tribunal and by order dated 9th February, 1998 the Tribunal allowed the appeal filed by the appellant. (f) Consequent to such order dated 9th February, 1998, the appellant approached to the Assistant Commissioner for payment of refund along with interest for delayed payment. By the order dated 25th February, 1999, the Assistant Commissioner passed order of refund but without giving interest for the delayed payment. By a letter dated 25th March, 1999, the appellant again requested the Assistant Commissioner for payment of interest, but the said prayer was turned down. (g) Being dissatisfied, the appellant preferred an appeal before the Tribunal but the Tribunal by order dated 26th May, 2000 dismissed the appeal on the - ground that the appellant filed the documents on 21st December, 1998 and the refund claim was sanctioned on 6* February, 1999 and as such no interest was payable in terms of section 27A of the Act. (h) The present appellant filed an application for review claiming rectification of mistake of the Tribunal pointing out that the Tribunal wrongly stated that all papers relating to the claim were filed only on 21st December, 1998 by totally overlooking the fact that those papers were really submitted in 1993. (i) The Tribunal rejected such application holding that there was no mistake in the order as the appellant really submitted its claim in complete form with the requisite documents for processing the claim of refund only on 21st December, 1998."
(3.) Being dissatisfied, the present reference has been filed and a Division Bench of this Court entertained the appeal on the question whether the appellants were entitled to the interest from the year 1995 till the amount was actually paid.;