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2016 (10) TMI 442 - AT - CustomsRejection of refund claim - two consignments of test and measuring equipment - ATA Carnet facility provided under the Notification No 157/1990-Cus - benefit of Notification available if goods exported within a period of six months from the date of importation - clause-4 in its further Proviso says that the said period of six months can be extended by a further period not exceeding six months - whether the refund will be granted on first consignment which was exported within a period of one year from the date of import? - Held that: - the decision in the case of Federation of I.C.C. & Industry Vs UOI [2013 (6) TMI 371 - DELHI HIGH COURT] relied upon. The period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item - duty of customs paid on the said item deserves to be refunded to the appellant within a period of four months. Whether the refund granted to the 2nd consignment of test and measuring equipment exported after the period of one year? - Held that: - the period of export could be extended only by a further period not exceeding six months as per the further proviso to clause-5 of the Notification No. 157/90 Cus. - no scope of providing any relief of refund of duty of customs to the appellant. For first consignment, refund allowed. For second consignment, refund claim rejected - appeal disposed off - decided partly in favor of appellant.
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