Home Case Index All Cases Customs Customs + AT Customs - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1261 - CESTAT CHENNAIRefund claim of ADD - time limitation - denial on the ground that the appellant had not requested for re-assessment of bill of entry - sub section (2) of Section 9A of Customs Tariff Act, 1975 - Held that: - It is very much clear from Rule 9A (2) that in case by final notification, the ADD is reduced, the excess paid is to be refunded - the issue is squarely covered by the decision in the case of CAPRIHANS INDIA LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY [2001 (3) TMI 126 - CEGAT, COURT NO. I, NEW DELHI], where it was held that After the issue of the final notification dated 18-1-1994, the Government had no semblance of right to retain the money belonging to the importer. Government was retaining the importer's money without any legal sanction. When money of the importer was wrongly retained by the Government and was utilising it for its own purpose, the principle underlying quasi contract or restitution must apply - the rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
|