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2015 (12) TMI 579 - AT - CustomsProvisional assessment - Refund of excess export duty - Held that:- Purchase contract entered between the parties has prescribed that payment shall be made on the basis of DMT quantity of the goods. It is an admitted fact that the duty has been paid by the appellant on WMT basis, without deducting the moisture content. Thus, I am of the opinion that the goods actually not exported, should not suffer the duty liability, and accordingly, the excess paid duty will be eligible for refund. Further, I find that the contract entered into between the parties clearly stipulates that duty or tax levied in the country of origin shall be to the account of the seller, which evidently demonstrates the fact that the incidence of duty has not been transferred to the overseas buyer and the same has been borne by the appellant. Upon verification of the Chartered Accountant also certified that the incidence of Customs Duty has not been inbuilt in the selling price and has not been passed on to any other person. Therefore, considering the above, I am of the prima facie view that the operation of the impugned order can be stayed in the interest of justice.
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