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2016 (6) TMI 392 - AT - CustomsRefund claim - Custom duty and interest paid towards bill of entry which was showing pending since 2007 - Rejected on account of non submission of documents - Import of 200 pcs of 1GB DDR 2 SD RAM Modules - Goods not cleared as per statement therefore re-called back by the supplier - Held that:- though no evidence was produced regarding the export of the goods but at the same time it is clearly observed by the lower authority in the impugned order the goods have not been delivered to the appellant i.e. after payment of duty in 2003 against bill of entry, out of charge order was not given. This clearly shows that irrespective of the position of re-export the fact is not under dispute that the goods in respect of which custom duty and interest was paid has not been delivered to the appellant. If the bill of entry has been filed and the custom duty has been paid then custom department should deliver the goods to the importer and in such case no refund shall arise. However in the present case, it has been informed by the assessment group of Customs that no out of charge was given to the said bill of entry and it also informed that no re-export permission was given to the importer, therefore either delivery of the goods should be given to the appellant and if department is failed to give delivery of the goods by not giving out of charge then appellant shall be entitle for the refund of the duty and interest paid by them. I therefore direct the Adjudicating authority either to give out of charge order and deliver the goods to the appellant or if it is not possible, refund should be granted to the appellant in accordance with the law. - Appeal allowed by way of remand
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