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2016 (11) TMI 852

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..... took the view that the bills of entry cannot be amended and consequently the benefit of the notification cannot be extended - whether the rejection of refund claim justified? Held that: - the substantial benefit cannot be denied to the assessee. Subsequent to the dates of import, all the procedural requirements have been satisfied. Since the requirement of re-assessment has been done away with by amending Section 27, and the imports have been made after this date, we are of the view that the assessee is entitled to the refunds on merits. However, before grant of such refunds, the other requirements of Section 27 needs to be looked into and subject to the satisfaction only the refunds can be paid - We consider it appropriate to remand the .....

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..... conditions specified in the above Rules and paid the customs duty otherwise applicable to the import of these goods. Subsequently, they got themselves registered with the jurisdictional central excise authorities and obtained the duty concession certificates in Annexure 3 as required under the Customs Rules and filed a claim for refund enclosing the duty exemption certificate. Their claim was that since the procedural requirements under the Customs Rules stand satisfied, they were entitled to the refund of duty paid on merit rates at the time of import. The customs authorities rejected the refund claims for the reason that on the basis of the duty exemption certificate, the bills of entry cannot be reassessed in terms of Section 149 of th .....

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..... satisfied. The assessee has obtained the necessary registration and certificates to enable exemption of components under exemption Notification has been subsequently obtained and produced before the Customs authorities. However, without considering these documents, the refund claims stand rejected on the ground that reassessment is not permissible under Section 149. He prayed for sanction of the refunds inasmuch as the assessee is entitled to the substantial benefit. 4. The learned DR on the other than supported the order passed by the authorities below. His submission is that the plea under the amended Section 27, there is no need for reassessment has never been taken before the original authorities and hence not considered by both the .....

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..... procedure specified was not followed by the importer at the point of import and consequently, had to pay customs duties at merit rates. Subsequently, the formalities stand complied with and necessary certificates have been obtained from the jurisdictional central excise authorities and submitted before the customs for claiming the refund. However, they do not appear to have been considered. On the other hand the customs authorities, have proceeded to reject the refunds under Section 149 by taking the view that reassessments are not permissible. 5.2 We are of the view that the substantial benefit cannot be denied to the assessee. Subsequent to the dates of import, all the procedural requirements have been satisfied. Since the requirement .....

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