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2022 (4) TMI 86 - AT - CustomsRefund of tax and interest, collected without authority of law - availability of exemption benefit under N/N. 79/2017-Cus. - HELD THAT:- The Commissioner (Appeals) has admitted that the benefit of exemption from IGST and cess was available to the appellant till 31.03.2018 under Notification No. 79/2017-Cus. It is found that the Court below have erred in holding that the exemption is not available to the appellant-assessee as the assessment/re-assessment of the Bill of Entry was finalised in September, 2018 (after 31.03.2018). The entitlement of exemption from duty on filing the Bill of Entry is with respect to the date of filing of the Bill of Entry. Thus, the exemption of IGST as well as BCD + cess was available in respect of Bill of Entry, which was filed on 14.03.2018 and 31.03.2018. Further, the Government vide amending Notification No.01/2019-Cus. dt. 10.01.2019 have withdrawn the pre-import condition No. (XII) from Notification No.18/2015-Cus. in public interest. The Adjudicating Authority is directed to grant refund of ₹ 97,032/- alongwith interest as per Rule, within a period of 45 days from the date of receipt of copy of this order - appeal allowed - decided in favor of appellant.
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