Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 7 - AT - CustomsRefund claim of excess paid duty - imported goods, USB Modem - The imported goods were assessed under CTH 85176292 as free rate of duty. However, neither the respondent had claimed, nor the assessing authority had extended the benefit of 'nil' rate of Excise Duty/CVD provided under the Notification No. 6/2006-CE dated 01.03.2006, as amended and also the benefit of exemption of Additional Duty of Customs of 4% provided under the Notification No. 20/2006-Cus., dated 01.03.2006, and excess duty paid by respondents. Held that: - Section 27 ibid provides the modalities and procedures for claiming refund of Customs Duty. The said provision mandates that duty paid in pursuance of an order of assessment or borne by the importer, can claim the same as refund. In this case, an amount of ₹ 6,06,887/- towards excise duty / additional duty of customs was paid by the respondent, since the benefit provided under notifications dated 01.03.2006 was not claimed in the Bill of Entry. On the basis of information furnished by the respondent, since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid by the respondent in pursuance of an order of assessment. The case of the respondent falls under the second category i.e. borne by him contained in Section 27 ibid, according to which, since the duty incidence has been borne by the respondent, claiming of refund of such excess duty in terms of Section 27 ibid, in our view is in conformity with the statutory provisions. Appeal dismissed - decided against Revenue.
|