Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 260 - AT - CustomsRefund claim of excess duty paid - The assessment was done on standard rate of duty whereas as per the said notification concessional rate of basic duty at the rate of 10% was available to the imported goods - benefit of N/N. 21/02 - denial of refund on the ground that a refund claim is not maintainable when the assessee did not challenge the assessment order, which became final - Held that: - there is no lis between the department and the appellants as regards the eligibility of the concessional duty in terms of exemption N/N. 21/02. Even when the appellants have filed the refund claim the Asstt. Commissioner could have very well decided the eligibility of N/N. 21/02 instead of returning the refund claim - reliance was placed in the case of COLLECTOR OF CENTRAL EXCISE, KANPUR Versus FLOCK (INDIA) PVT. LTD. [2000 (8) TMI 88 - SUPREME COURT OF INDIA], where it was held that the refund in respect of the duty paid on their own by the assessee can be claimed u/s 27 particularly when there is no lis between the assessee and the department. The refund is not liable to be denied on the basis that the assessment of bill of entry was not challenged - matter remanded for reconsideration for the claim of refund - appeal allowed by way of remand.
|