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2018 (7) TMI 550 - AT - CustomsRefund of excess Customs Duty paid - The primary basis of the appellants for claiming the refund is test report, which is given by M/s Mitra S. K.Pvt. Ltd., wherein they have claimed that Fe content in the impugned export of iron ore was 61.83% and as the export duty on iron ore fines having contents of 62% Fe, is leviable to export duty @ ₹ 50/- per M.T. and since they have paid export duty @ ₹ 300/- per M.T. on the subject export consignment, the additional amount of export duty is refundable to them as per the provisions of Section 27 of the Customs Act, 1962. Held that:- It is a matter of record that the exporter has neither requested for drawal of samples in presence of the Customs authorities for undertaking re-test of the export consignment nor they have paid the export duty provisionally. Without suspecting the veracity of the samples, which have been put for re-test, it is inappropriate to draw the samples from the export consignments and got the same chemically tested without knowledge of the authorities for claiming the refund of the Customs duty, which have already been finally assessed and deposited by the appellants. It is also seen from the various documents submitted along with appeal that all along in all the documents, it has been declared by the appellants that Fe content in the consignment of the iron ore fines, is having Fe of 63%. Allowing a refund claim on the basis of test reports of the samples which have been drawn and put to test without any authority or justification, will lead to complete anarchy and arbitrariness - the refund claim filed by the appellants is not admissible as per the provisions of Section 27 of the Customs Act, 1962. The appellants are not entitled for refund under Section 27 of the Customs Act, 1962 - appeal dismissed - decided against appellant.
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