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2018 (11) TMI 987 - AT - CustomsRefund of Export duty - shipping bill which was assessed was not challenged - rejection of refund on the ground that shipping bills filed by the appellants reached finality and since there is no appeal against such order, refund claims are not maintainable - Held that:- The issue regarding the refund claims filed on the ground that the shipping bill which was assessed was not challenged on similar issue came before the Bench in the case of CCCE & ST, Guntur vs. Ashapura Minechem Limited [2018 (9) TMI 764 - CESTAT HYDERABAD], where it was held that If the assessment is taken to be final, the calculation of the duty is certainly wrong because the rate of duty on iron ore with Fe content less than 62% was only ₹ 50/MT and not ₹ 300/MT. It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act. Thus, the adjudicating authority has correctly sanctioned the refund since the shipping bill was assessed and export duty paid subject to output of the Dy. Chief Chemist’s report, has to be held as being provisional when the duty was paid and subsequently finalized which resulted in refund - the orders of both the lower authorities are correct - refund allowed - appeal dismissed - decided against Revenue.
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