TMI Blog2018 (10) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant case cannot be considered final by any stretch of imagination for the simple reason that the same was done subject to the outcome of the analysis of the samples by the Chemical Examiner - refund cannot be denied on this ground - appeal dismissed - decided against Revenue. - Appeal Nos. C/660-661/2009 - A/31126-31127/2018 - Dated:- 21-8-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent discharged export duty at the rate of ₹ 300/- per MTS, though, they are required to pay duty only ₹ 50/- per MT as per Fe content declared in the shipping bill. On receipt of report of chemical examiner which indicated that Fe content is less than 62%, respondent filed a refund claim for the excess amount of export duty paid by them. The refund claim was processed by the Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the exporter; they are not avail the benefit of any exemption Notification No. 62/2007-Cus for discharge of export duty @ ₹ 50/- per MT. 6. On careful consideration of the submissions made, we find that both the lower authorities have correctly come to a conclusion that refunds claim filed by the respondent herein were correct and needs to be allowed. We find that the Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject to the outcome of the analysis of the samples by the Chemical Examiner. I cannot turn a blind eye to the whole exercise of drawal of samples and their analysis thereof and consider the assessment to be final and the payment of duty by the respondent in the first instance (before receipt of test report) as a voluntary payment, as is being contended by the revenue in its appeal. It totally beli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final assessment nothing is contemplated, to be left for future, at the time of doing the assessment. 7. As these are concurrent findings of the both the lower authorities, we hold that the impugned orders are correct and legal and does not require any interference. 8. The appeal stands rejected. (Operative part of this order was pronounced in open court on conclusion of hearing) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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