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2019 (3) TMI 199 - AT - CustomsRefund of excess duty paid - amendment in the Bill of Entry under Section 149 of the Customs Act - Anti-dumping duty paid which was not required to be paid - Sl. No. 12 of Notification 48/2012 dated 08.10.2012 - Held that:- The appellants have filed the Bill of Entry and an objection was raised regarding the liability of the appellant to pay the Anti-dumping duty which was paid by the appellant without any protest. Further as per the Notification, the appellant is not liable to pay the Anti-dumping duty if the appellant clearly establishes that the country of origin and the country of export is from Russia. Further, the objection of the Commissioner (Appeals) that there is an inordinate delay in challenging the assessment is not tenable in law as the appellant has moved an application seeking amendment in the Bill of Entry after the expiry of five and half months only. Further, with regard to the country of origin, the appellant has not been able to clearly establish with the documents that the country of origin is Russia as there are certain discrepancies in the Certificate of Country of Origin vis-ŕ-vis the commercial invoice issued by the Sojitz Corporation and further the commercial invoice mentions the contract and the purchase order in the invoice on the basis of which goods have been exported which have not been brought on record to clearly establish that country of origin of the goods imported by the appellant. This case needs to be remanded back to the original authority to examine all the documents placed on record - appeal allowed by way of remand.
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