TMI Blog2014 (8) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... led on the basis of the exemption Notification No. 451/2001 dated 30.6.2001 which would be governed by Section 27 of the Customs Act, 1962. Accordingly, both the authorities below had rightly rejected the refund claim on the ground of time limit and unjust enrichment. However, there is a subsequent development in this matter as decided by Hon'ble High Court and the Tribunal that Prawns and Shrimps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess on export of marine products by the EOUs and the units in the Export Processing Zones and Special Economic Zones. The appellant filed refund claim on 29.4.2004 for refund of ₹ 32,97,617/- against the 78 Shipping Bills. The adjudicating authority rejected the refund claim on the ground that the refund claim is hit by limitation under Section 27(1)(b) of the Customs Act, 1962 and also on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheries Ltd. - 2007 (216) ELT 225 3. It is contended that in view of the above decisions, Prawns are not fish and it is not covered in the Schedule to the said Cess Act, 1940. Section 5A of the said Act, 1940 provides that the provisions of the Customs Act and Rules relating to refunds shall apply in relation to levy and collection of customs duty of all articles as mentioned in the Schedule. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under Section 27 of the Act, which is settled by various decisions of the Hon'ble Supreme Court and the Tribunal as under:- (a) Porcelain Electrical Mfg. Co. Vs. Collector of Central Excise - 1998 (98) ELT 583 (SC) (b) Collector of Central Excise Vs. Doaba Co-operative Sugar Mills - 1988 (37) ELT 478 (SC) (c) Union of India Vs. Kirloskar Pneumatic company - 1996 (84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this matter as decided by Hon'ble High Court and the Tribunal that Prawns and Shrimps are not fish and is not covered to the Schedule of the said Cess Act, 1940. In my considered view, this issue should be examined by the lower authority in the interest of justice. 6. In view of that, the adjudicating authority is directed to examine the refund claim in the light of the decision of the Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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