TMI Blog2018 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... y exercising the power vested under Section 28A of the Customs Act, 1962 - In present case, the Section 28A was not exercised by the Govt. and as per the law prevailing in terms of N/N. 66/2008-Cus, the duty of export on Iron & Steel pipes/tubes was very much chargeable @10%. Appeal dismissed - decided against appellant. - Appeal No. C/212, 213 , 214 & 215/09 - A/85262-85265/2018 - Dated:- 31-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. Manasi Patil, Advocate for Appellant Shri M.K. Mall, Asstt. Commissioner (AR) for Respondent ORDER Per: Ramesh Nair The facts of the case are that the appellants have exported Iron Steel Pipes/Tubes. As per Notification No. 66/2008-Cus dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that there is no dispute that vide Notification No. 66/08-Cus, the rate of duty was 10% and the same become NIL only on 13.6.2008 vide Notification No. 77/2008-Cus. Accordingly, during the period when export has taken place, the rate of duty on Iron Steel pipes/tubes was 10%. Therefore, the 10% duty was correctly chargeable to the export during the relevant period. If any contrary view is interpreted, then the Notification No. 66/2008-Cus prevailing from 10.5.2008 to 13.6.2008 will become redundant. We are of the view that merely by interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods has been issued, the whole of the duty paid on such goods, or, as the case may be, the duty paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of section 27 : Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the [Assistant Commissioner of Customs or Deputy Commissioner of Customs], in the form referred to in sub-section (1) of section 27, before the expiry of six months from the date of issue of the said notification]. From the reading of the above Section 28A, it can be seen that the Govt. has power ..... X X X X Extracts X X X X X X X X Extracts X X X X
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