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2015 (11) TMI 890 - AT - CustomsRefund of supervision charges - The appellant paid the said supervision charges. However, on realizing that such ships are exempted by virtue of Notification No. 43/97, they applied for refund of the supervision charges. - Held that:- It is an admitted position that supervision charges are not required to be paid, however, the refund has been rejected solely on the ground that the appellants had asked for the supervision and the same was provided, therefore, refund cannot be granted. We find that the supervision charges are statutory in nature and prescribed by law. Being statutory charges, it cannot be collected if it is not due. It is not like an ordinary services where as a liability arise as the result of availment of service. Furthermore, this ground was not a ground for which the original adjudicating authority had rejected the refund. - Impugned order is set aside - Decided in favour of assessee.
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