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2016 (10) TMI 442 - CESTAT BANGALORE

2016 (10) TMI 442 - CESTAT BANGALORE - 2016 (339) E.L.T. 600 (Tri. - Bang.) - Rejection of refund claim - two consignments of test and measuring equipment - ATA Carnet facility provided under the Notification No 157/1990-Cus - benefit of Notification available if goods exported within a period of six months from the date of importation - clause-4 in its further Proviso says that the said period of six months can be extended by a further period not exceeding six months - whether the refund will b .....

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refund granted to the 2nd consignment of test and measuring equipment exported after the period of one year? - Held that: - the period of export could be extended only by a further period not exceeding six months as per the further proviso to clause-5 of the Notification No. 157/90 Cus. - no scope of providing any relief of refund of duty of customs to the appellant. - For first consignment, refund allowed. For second consignment, refund claim rejected - appeal disposed off - decided partly .....

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e for the refund of customs duty of ₹ 43632/- paid on 29.11.2011 and ₹ 89,794/- paid on 29.02.2012. 1.1 The appellant had imported test and measuring equipment under ATA Carnet facility provided under the Notification No 157/1990-Cus as the items were required for exhibition purposes. The appellant says that they had applied for extension of time for re-export stating that the employee concerned had left the job but they were not allowed to re-export without payment of customs duty. .....

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fter the time limit of six months but within a period of one year from the date of import in case of one consignment and in case of other consignment re-export was made just after the period of one year. Reason for this delay has been explained to the Customs that their employee, who was dealing with the subject goods had left the job. iii. They rely on the following case laws pleading that their refund of the customs duty paid on the goods under ATA Carnet has been re-exported be allowed to the .....

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s and paid by the appellant and there is no refund due to the appellant. 4. The facts on record and the submissions of both the sides along with case laws quoted have been carefully considered. 5. The appellant is on the record saying that in case of one consignment of test and measuring equipment, the said item was re-exported within a period of one year of import. The Notification No 157/90-Cus (supra) under which item was initially imported provides in its clause that item imported under the .....

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ear from the date of import. 5.1 Considering the decision cited by the appellant, this Tribunal is of the considered view that in case of the appellant, for the first item of test and measuring equipment which has been exported within a period of one year from the date of import, this period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item, therefore, whatever the duty of customs paid on the said item deserves to be refund .....

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