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2014 (8) TMI 395 - CESTAT CHENNAIDenial of refund claim of cess paid - Exemption of cess under Notification No. 451/2001 dated 30.6.2001 for payment of cess on export of marine products by the EOUs and the units in the Export Processing Zones and Special Economic Zones - Held that:- refund claim was filed on the basis of the exemption Notification No. 451/2001 dated 30.6.2001 which would be governed by Section 27 of the Customs Act, 1962. Accordingly, both the authorities below had rightly rejected the refund claim on the ground of time limit and unjust enrichment. However, there is a subsequent development in this matter as decided by Hon'ble High Court and the Tribunal that Prawns and Shrimps are not fish and is not covered to the Schedule of the said Cess Act, 1940. In my considered view, this issue should be examined by the lower authority in the interest of justice - Following decision of COMMISSIONER OF CUSTOMS, TUTICORIN Versus EDHAYAM FROZEN FOODS [2008 (7) TMI 117 - HIGH COURT MADRAS] - Matter remanded back - Decided in favour of assessee.
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