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2016 (7) TMI 1218 - CALCUTTA HIGH COURT

2016 (7) TMI 1218 - CALCUTTA HIGH COURT - 2016 (339) E.L.T. 376 (Cal.) - Refund of duty paid under protest along with interest - denial of benefit under notification no.012/2012 - countervailing duty - import of spinal needles for medical use - benefit of exemption of the additional duty (equivalent to sales tax) under notification no.21/2012 - payment of all duties and charges by petitioner for release of goods as demanded - whether benefit under notification no.012/2012 will be available to pe .....

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demanded had been wrongfully denied, the only exercise left was to refund such amount and not seek to revisit the matter pertaining to the exemption granted under notification no.21 of 2012. The appraising refund section could not have reopened the assessment initially made and demanded the additional duty in derogation of notification no.12 of 2012 despite the same having been allowed earlier. - Refund to be made to petitioner along with interest within four weeks from date - customs also .....

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use. The assessed bill of entry permitted exemption of the additional duty (equivalent to sales tax) under notification no.21/2012 as would be evident from the bill of entry for home consumption. However, though the petitioner claimed the benefit under notification no.012/2012 pertaining to the countervailing duty, the concerned assistant commissioner at the initial stage declined to allow the exemption under notification no.012/2012. The petitioner paid all the charges and duties as demanded f .....

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and said amount be paid by the appellant under protest be refunded along with interest. The appellate order of August 5, 2014 discussed the matter and noticed that before final assessment, the assessing authority had certain queries which were responded to by the assessee by claiming, inter alia, the benefit under notification no.12/2012 [(serial no.309(i)]. Since the appeal pertained to the refund of the sum of ₹ 9,01,878/-, which was the aggregate of all the duty obtained in derogation .....

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the appellate authority found that the only issue before him was as follows: The issue that is to be decided in this appeal is whether the Exemption Notification No.12/2012 dated 17.03.2012 to be extendable to the impugned imported goods or not. (Paragraph 6) The adjudication in the appeal followed thereafter with the observation that the spinal needle that had been imported by the assessee was a part of the spinal fluid manometer and neither an accessory nor a complete instrument. It was also .....

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gust 5, 2014: The assessment order under bill of entry 4965515 dt 21.03.2014 is set aside and the appeal is allowed with consequential relief to the appellant. Since the scope of the appeal was the denial of the benefit of exemption under notification no.12 of 2012 dated March 17, 2012, the appellate order does not reveal any discussion beyond such aspect of the assessed bill of entry. In such circumstances, the real purport of the appellate order is that the demand for duty made in derogation o .....

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The immediate grievance of the petitioner is that notwithstanding the clear finding in the appellate order of August 5, 2014, the appraising authority has purported to revisit the entire issue and demand the additional duty which had earlier been exempted under notification no.21 of 2012 in the assessed bill of entry at the time that the goods arrived at the port. Indeed, it appears from the table appearing at page 95 of the petition, which is a part of the impugned order in original of May 17, .....

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