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M/s. Bharat Electronics Limited Versus Commissioner of Customs

2016 (11) TMI 852 - CESTAT BANGALORE

Rejection of refund claim - Entitlement to the benefit of exemption from payment of customs duty under Notification No.24/2005-Cus. dated 1.3.2005 - 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 the Customs Act, since the Section does not allow amendments to bill of entry on the basis of documentary evidence which was not in existence at the time the goods w .....

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way 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 case back to the original authorities with a direction to consider the duty concession certificates produced by the assessee without insisti .....

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the order dated 3.12.2013 passed by the Commissioner (A), Bangalore. The assessee imported certain goods covered by 247 Bills of Entry from different suppliers during the period July 2011 to December 2011. These goods were various parts meant for manufacture of tablet PC. The assessee was of the view that they were entitled to the benefit of exemption from payment of customs duty under Notification No.24/2005-Cus. dated 1.3.2005 (Sl. No.39). This Sl. No.39 permits goods to be imported without p .....

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ith 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 exempti .....

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nd rejected on these grounds. The Commissioner (A) upheld the same and hence the assessee is in appeal before the Tribunal. 2. Heard Shri G. Shivadass, learned advocate for the appellant and Shri Parashiva Murthy, learned AR for the Revenue. 3. The learned advocate submitted that the rejection of refund claims for the reason that reassessment under Section 149 is not permissible, is unjustified. Section 27 of the Customs Act has been amended w.e.f 8.4.2011 to the effect that reassessment of the .....

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ules, 1996, though was not completed at the time of import, stands subsequently 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 t .....

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ustoms duty in the absence of the applicable certificates as required under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. It is also not disputed that the assessee has obtained such certificates subsequent to the imports and have claimed refund of the customs duties paid by submitting these before the customs authorities. However, they rejected the refund claims without considering the certificates and by observing that the bills of en .....

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