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2009 (9) TMI 500 - AT - CustomsValuation- The loading was completed on 10-3-2007. In the meanwhile, export duty of Rs.300/- PMT on Iron Ore was imposed w.e.f. 1-3-2007 and on insistence by the Customs Department, the exporter paid the duty under protest on 9-3-2007. Thereafter, the exporter filed a refund claim with the department claiming refund of the export duty paid by them on the ground that the date for determination of rate of duty and tariff valuation of export goods is the date on which the proper officer makes the order permitting clearance and loading of the goods for exportation under Section 51 and in this case, the order “passed for shipment” was passed on 28-2-2007 itself by the proper officer. The refund claim was rejected after issue of show-cause notice by the original adjudicating authority but allowed by the Commissioner (Appeals) on an appeal filed by the exporter. Revenue is in appeal against this order of the Commissioner (Appeals) allowing the refund claim to the exporter. Held that- we direct that the appropriate authority shall re-assess the goods under Section 17 of the Customs Act, 1962 treating the relevant date for determination of export duty as 1-3-2007. Needless to say the refund claim filed by the exporter would also be reconsidered after assessment and decision taken by the appropriate authority. For this purpose, the impugned order-in-appeal is set aside and the matter remanded to original adjudicating authority for a fresh decision after giving opportunity to the exporter, to present their case.
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