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2013 (11) TMI 788 - AT - CustomsRejection of refund claim - Import of Germinated Oil Palm Seed for home consumption - Exemption under Notification 21/2002, dated 1-3-2002 - Held that:- It is not disputed at the time of filing of bill of entry the appellant has complied with Condition of Notification 21/2002. Therefore, it is duty of the assessing officer to give benefit of exemption under Notification 21/2002 as the assessing officer failed to assess the goods properly. In this case the appellant are entitled to claim refund without challenging the assessment of bill of entry - when the exemption is available it is the duty of the assessing officer to give the exemption to the assessee. As the assessing officer failed to give the exemption, therefore appellant are entitled to claim refund without challenging the bill of entry and the facts of this case are distinguishable from the decision in the case of Flock India and Priya Blue [2004 (9) TMI 105 - SUPREME COURT OF INDIA] - Following decision of Sasa Goa Ltd. [2010 (9) TMI 948 - CESTAT MUMBAI] - Decided in favour of assessee.
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