Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1134 - AT - CustomsRefund claim - unjust enrichment - nexus between the import price and the purchase order price negotiated with the Department of Telecommunication/ MTNL - excess payment of customs duty because of wrongly invoiced consignments from the supplier - Held that: - the assessments were made provisionally subject to SVB clearance of the invoice values at which the appellant has undertaken imports from their principals. In fact, it is further on record that the refund claim originally filed by the appellant on 21.4.1997 was returned to them by the departmental officers with the direction to re-file it after the finalisation of the provisional assessments. In any case, it is settled law that once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular ground considered as has been held by the Hon’ble High Court of Madras in the case of Collector Central Excise vs. India Tyre & Rubber Co. Ltd. [1997 (1) TMI 100 - HIGH COURT OF JUDICATURE AT MADRAS] - Refund allowed. However, the CVD component of the excess duty is to be deducted from the total refund claim since the same has already been availed as CENVAT credit by the appellant in their manufacturing process - appeal allowed - decided partly in favor of appellant.
|