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2017 (9) TMI 1335 - CESTAT CHENNAIRefund claim - amount paid under the first bill of entry - amendments in the first bill of entry by rectifying the mistake - rejection of refund claim on the ground of time limitation - Held that: - there is no taxable event i.e., import of goods into India relatable to the first advance bill of entry and as such, the deposits made by the appellants, under the advance bill of entry cannot acquire the characteristics of duty of Customs. The same would remain only a deposit with the Revenue. If the said deposits do not adopt the nature of duty, the provisions of section 27(1) would not get attracted. The Hon'ble Gujarat High Court in the case of Swastik Sanitarywares Ltd. Vs Union of India [2012 (11) TMI 149 - GUJARAT HIGH COURT] has held that second-time deposit of the same amount on clearance of the same goods did not amount to deposit of excise duty and was a pure mistaken deposit of the amount with the department which the Revenue cannot retain or withhold. Such claims would not fall under section 11B of the Central Excise Act - Admittedly, the filing of advance bill of entry with deposit of duty amount, did not materialize inasmuch as, on account of some mistake in respect of bill of lading, the goods were not cleared against the said bill of entry. As such, it can be successfully concluded that no event of import took place so as to fix the duty liability against the importer. Appeal allowed - decided in favor of appellant.
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