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2018 (8) TMI 373 - AT - CustomsRefund of duty paid under protest - Doctrine of promissory estoppel - rejection on the grounds that the Bill of Entry was filed on 1.5.2008 and duty paid under protest on 7.5.2008, whereas the N/N. 64/2008-Cus. was issued on 09.05.2008 and further the said Bill of Entry was not reassessed - N/N. 64/2008-Cus. - Held that:- In the instant case, the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. Applying the provisions of Section 15 (1) of the Act and the ratio of Dimexon judgment [2009 (8) TMI 76 - BOMBAY HIGH COURT], the respondent-importer can then lay claim for exemption from customs duty on the basis of a customs notification, issued under the Customs Act, which was in force on 1.5.2008. As per the facts of this case, the notification in force was EPCG N/N. 97/2004-Cus. This being so, the respondents cannot then get the rate of Customs duty which was actualized by Customs N/N. 64/2008-Cus. only on 9.5.2008. The Hon’ble Apex Court in the case of Sun Exports case [1997 (7) TMI 117 - SUPREME COURT OF INDIA] also held that there is no implied power of taxation and that tax power must be specifically conferred and it should be strictly in accordance with the power so endowed by the Constitution itself. Appeal allowed - decided in favor of Revenue.
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