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2018 (2) TMI 246

Refund of export duty - change in Rate of tax vide Notification - As per N/N. 66/2008-Cus dated 10.5.2008, the effective rate of export duty was 10%. The exports were taken place on 23.5.2008 and 26.5.2008. The said 10% rate of duty was become NIL vide N/N. 77/2008-Cus dated 13.6.2008 - Held that: - merely by interpretation, the duty cannot become NIL, which was prevailing as per the statute. If at all, there is any intention of the Govt. not to levy duty during the said intervening period, right course of action is that the Govt. should have issued the retrospective amendment Notification by exercising the power vested under Section 28A of the Customs Act, 1962 - In present case, the Section 28A was not exercised by the Govt. and as per the law prevailing in terms of N/N. 66/2008-Cus, the duty of export on Iron & Steel pipes/tubes was very much chargeable @10%.

Appeal dismissed - decided against appellant.


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