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2014 (9) TMI 217 - HC - CustomsRefund of excess duty - Petitioner exported iron ore 44,988 Dry Metric Tonnes, vide Shipping Bill No. 76/2008-09, dated 25-9-2008, and paid an amount of ₹ 2,91,18,483/- as export duty, provisionally as against ₹ 2,39,75,336/- actually payable. - Held that:- merely because an SLP has been filed before the Supreme Court against the order of the Tribunal, the respondents cannot withhold the money, which is otherwise determined as the entitlement of the petitioner. As observed by the Appellate Authority in Order-in-Appeal No. 07/2009(G) Cus., dated 12-8-2009, primarily it is the duty of the authorities to levy, charge and collect the appropriate duty as applicable. In this case it is a finding of the authorities to the effect that at the time of clearance of the goods, petitioner had paid an excess amount of duty provisionally, and the petitioner was entitled to refund such excess amount. Petitioner is entitled to the refund as claimed by him - Decided in favor of assessee.
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