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2019 (4) TMI 1277 - AT - CustomsRefund claim - benefit of concessional rate of duty - Effective rate of duty for import of LPG - time limitation - section 27 of CA, 1962 - appellant claims that the duty are paid under protest - HELD THAT:- Section 27 of the Customs Act,1962, specifies a period of six months from the date of payment of duty for filing refund claims - in the present case, the refund claims filed on 19.08.2005, are time barred in respect of 10 Bills of Entry. Only in respect of balance 5 Bills of Entry, the refund claims can be entertained on merit. There is nothing on record to support the claim of the appellant that the duty have been paid under “protest”. None of the document such as Bills of Entry whose copies are attached with the Appeal Paper Books, indicates as “paid under protest”. The appellant has also not submitted any other documentary evidence to support their claims. As such, the refund claims in respect of 10 Bills of Entry have been rightly rejected by the lower authorities as time barred. Whether concessional rate of duty can be extended for Propane and Butane by considering them as Liquefied Petroleum Gases (LPG), even when sub-headings were not listed in the Notification? - HELD THAT:- The Notification No.21/02-Cus dt. 01.03.2002 (as amended), during the period of dispute, has extended the benefit of concessional rate of duty to Liquefied Petroleum Gases (LPG) to specify the sub-heading as 27111900. A plain and simple reading of the entries would lead to conclusion that concessional rate will be applicable to only those Liquefied Petroleum Gases (LPG) falling under sub-heading 27111900. The goods imported have been described as Propane/Butane (LPG) and the respective sub-headings have been declared in the Bills of Entry - since the Notification has specified only Liquefied Petroleum Gases (LPG) falling under 27111900 for the concessional rate, it leads to the conclusion that Propane and Butane imported by the appellants will not be entitled to the concessional rate, even if, they are considered as forms of Liquefied Petroleum Gases (LPG). The appellant has argued that the amendment to the Notification carried out through amending Notification No.37/2005-Cus dated 02.05.2005, should be considered as retrospective. The wording of the Notification gives no clue or indication to the effect that substitution of the entry is to be retrospectively. The amending Notification is dated 02.05.2005 and hence the benefit will be applicable only from that date. Rejection of refund claims in respect of 10 Bills of Entry discussed in detail at the preceding Paragraphs, is upheld - Refund claims in respect of balance 5 Bills of Entry have been rightly rejected in the impugned order. Appeal dismissed - decided against appellant.
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