TMI Blog2006 (1) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the Assistant Commissioner, Customs, Mumbai has sanctioned the refund of Rs. 12,453/- (Rupees Twelve Thousand Four hundred Fifty-three only) paid by the importer, vide Cash Receipt No. 2281, dated 26-2-2000 against Bill of Entry No. 123715, dated 9-5-2000. The Bill of Entry was provisionally assessed and goods were released on execution of ITC Bond supported by 5% Revenue Deposit which is equiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. What is contemplated under Section 27 of Customs Act is refund of duty and interest payable on order of the assessment. To claim refund the said provision do not cover the situation of this type. Further, its contention is that the case on hand do not fall under the category as mentioned in Clause (b) of Section 129A of the Customs Act, 1962. Therefore, their prayer is that appeal can be regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready paid the amount towards duty at the time of clearance of the goods. The amount in deposit is not towards payment of further duty, it can be as security amount as already stated supra. Therefore, facts covered in both decisions are distinguishable. 6. In the light of above discussion and on considering the matter, I am of the view that the Commissioner (A) erred in his finding and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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