TMI Blog2012 (10) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... rtent mistake without taking the benefit of notification - benefit of said notification, was available to the importer - it is clear case of payment of higher duty due to ignorance - appellants are entitled to refund of excess duty paid by them - C/734/2007 - C/A/119/2012-Cus.(PB) - Dated:- 28-3-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Naveen Mullick, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actually paid higher BCD. In view of the above, he sanctioned the refund claim of Rs. 85,584/-, after taking note of the quantum of Modvat credit availed by the appellant. The said order of the Assistant Commissioner was appealed against by the Revenue before the Commissioner (Appeals). 3. The appellant authority vide his impugned order allowed the Revenue s appeal on the sole ground that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed by the appellant, cannot be sanctioned. 6. We find that no doubt the law on the above issue stands declared by the Hon ble Supreme Court in the case of Priya Blue Industries Ltd. However, applicability of the said declaration of law by the Supreme Court was examined by the Hon ble Delhi High Court in the case of Aman Medical Products Ltd. v. CC, Delhi - 2010 (250) E.L.T. 30 (Del.), wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the benefit of notification. Admittedly, the benefit of said notification, was available to the importer. As such, it is clear case of payment of higher duty due to ignorance. Identical facts were available in the case of Aman Medical Products Ltd. decided by the Delhi High Court. As such, we are of the view that the appellants are entitled to refund of excess duty paid by them. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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