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2015 (2) TMI 554 - AT - CustomsRefund of excess duty paid – appellant paid excess CVD @ 10% instead of effective rate of 4% in terms of unconditional exemption Notification No. 4/2006-CE - Held that:- At the material time of import the effective rate of CVD was 4% by notification No. 4/2006-CE and the appellant has paid excess duty of 10% by oversight. Even though the Revenue has not disputed that the effective rate of duty was 4%, this fact clearly established that there is no dispute between the appellant and the Revenue as regards the effective rate of CVD. The lower appellate authority has rejected the claim, applying the ratio of Flock India [2000 (8) TMI 88 - SUPREME COURT OF INDIA] and Priya Blue Industries case (2004 (9) TMI 105 - SUPREME COURT OF INDIA). However, both these Apex Court judgements have been distinguished in Aman Medical Products Ltd. case [2009 (9) TMI 41 - DELHI HIGH COURT] by Hon'ble High Court of Delhi. - There is no dispute that the duty was paid in excess to what was required to pay. There is no need to challenge the assessment of the Bill of Entry. The refund of excess paid duty is admissible. - appellant is rightly entitled for refund of excess paid CVD. The order of the lower appellate authority is set aside - Following decision of Bennet Coleman & Co. Ltd. [2008 (7) TMI 204 - CESTAT BANGLORE] - Decided in favour of assessee.
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