Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1533 - CESTAT CHENNAIRefund of excess duty paid - rejection on the ground of time limitation - While the original authority held the refund claim as time-barred, the lower appellate authority allowed the appeal on the ground that the export duty paid should be treated as paid under protest. Held that: - It cannot be denied that the facts leading to the filing of refund claim have occurred due to the change in stand of the department. In the first place, the Notification dated 13.6.2008 created a situation requiring issue of show cause notice for differential duty. Nonetheless, the Board Circular dated 10.11.2008 did a U turn in the existing practice and clarified that till 31.12.2008, the FOB price would be treated as cum-duty price. Appeal dismissed - decided against Revenue.
|