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2014 (12) TMI 861 - CESTAT MUMBAIDenial of refund claim - effective date of change in the rate of duty on export goods - Notification No. 77/2008 dated 13/06/2008 - Held that:- In respect of six refund claims on which also the respondent has discharged export duty liability, Revenue hadsuo motu sanctioned refund without taking the ground that the original assessment had not been challenged. The only ground taken in the Assistant Commissioner's order for refusing the refund in respect of two shipping bills was Notification 77/2008 dated 13/06/2008 is effective from the midnight of 13/06/2008. It is a settled position in law that a Notification issued on a particular date takes effect from the said date unless otherwise specified in the said Notification. In the present case, there is no other date specified in the Notification as to the date of its effect. Therefore, Notification 77/2008 dated 13/06/2008 is effective from 00 hours of 13/06/2008. Since 'Let Export Order' has been given on 13/06/2008, the rate of duty relevant for assessment would be the rate prevalent on 13/06/2008. Consequently, the respondent would be eligible for the benefit of the said Notification. In these circumstances, we do not find any infirmity in the order passed by the lower appellate authority. Revenue cannot at the same time take the view that in respect of six refund claims which they had sanctioned, the assessment order need not be challenged and the party would be entitled for the refund whereas in respect of two shipping bills only, the question of non-challenging of assessment order arise. In any case, this was not the ground on which refund claim had been rejected. Revenue has not challenged the sanction of six refund claims by the original refund sanctioning authority. Therefore, they cannot be found to entertain a different ground for rejection of refund claim in respect of two refund claims alone. - Refund granted.
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