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2018 (8) TMI 1026 - AT - CustomsRefund of excess duty paid - duty paid under protest - refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - effective date of N/N. 1/2013-Cus was issued in 21.01.2013 - Held that:- Though the Notification No. 1/2013-Cus was issued in 21.01.2013 but the same was published in the Official Gazette and offered for sale on 04.02.2013. Therefore, as per Section 25(4)(b) of Customs Act, 1962, since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only - Accordingly, on the date of filing bill of entry i.e. 21.01.2013, the old rate of 4% shall be applicable. The appellant was not liable to pay 2% excess duty, hence the same is refundable. However adjudicating authority, since rejected the claim mainly on the issue of effective date of notification, all the documents submitted by the appellant were not verified and also the aspect of unjust enrichment, limitation etc. also need to be examined - appeal allowed by way of remand.
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