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2015 (12) TMI 60 - AT - CustomsDenial of refund claim - assessment was made provisional and the Appellant had directed to discharge export duty, considering the FOB value as transaction value instead of cum-duty price, and they had discharged duty accordingly, under protest - Withholding of cheques on the ground that review applications against the Assessment Orders were filed before the Ld. Commissioner (Appeals) - Held that:- Board has taken a policy decision on the assessment of export duty till 31.12.2008. It is stated that the existing method of assessment of computation of export duty and cesses would be continued, that is, by adopting the FOB price as the cum-duty price, till 31.12.2008. We do not find force in the observation of the ld. Commissioner (Appeals) that the said practice of assessment relates to those Customs Houses only, where the practice of export-levy was adopted by considering the FOB price as the cum-duty price, and cannot be extended to other places. On the other hand, the very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department in view of the principle laid down by the Hon’ble Supreme Court in the case of Collector of C.Ex. Vs. Dhiren Chemicals [2001 (12) TMI 3 - SUPREME COURT OF INDIA]. - Decided in favour of assessee.
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