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2017 (10) TMI 158 - AT - CustomsRefund claim - exports made during June 2008 to November 2008 - Shipping Bills covered by order of the Settlement Commission dated 07.05.2015 - Shipping Bills in which plea of time bar raised by Revenue - Held that: - The take away from the submissions of both sides is that in respect of assessee's appeal No.C/14/2012, MMTC is not pressing for the refund claim in respect of these Shipping Bills - Appeals in respect of these shipping bills are dismissed. Refund claim - Refund denied on the ground of non-submission of original of exporter copy of shipping bill - Held that: - the matter is remanded to the original authority to consider the refund claims on the basis of Indemnity Bonds that may allowed to be produced by MMTC - matter on remand. Refund claim - Actual export after exemption given to export of iron ore fine on 07.12.2008 - Original Shipping Bill prepared on 5.12.2008. Thereafter, cancelled due to substitution of vessel. Actual export on 9.12.2008 vide fresh Shipping - Held that: - the issue herein also is being remanded to the original authority to consider the claim made by MMTC that export duty was paid on a shipping bill which was cancelled due to non availability of vessel and that actual export was done after the duty was exempted, hence the refund is justified - matter on remand. Refund claim - time limitation - Held that: - MMTC not being government organization but only a corporation cannot become eligible for extended period of limitation of one year for filing refund claim - decided in favor of Revenue. Appeal allowed in part by way of remand.
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