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TMI Blog2024 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as "the Act of 1962"]. 2. The impugned order precedes a show-cause notice dated 18.03.2019 in respect of the exports made by the petitioner during the third quarter of 2017-18. The petitioner claimed the benefit of duty drawback under Section 75 of the Act of 1962 r/w Customs and Central Exercise Duties Drawback Rules, 2017 [in short, "the Rules of 2017"]. After the drawback was sanctioned to the petitioner based on the shipping bills filed by the petitioner under Section 50 of the Act of 1962, the goods were exported out of Country and thereafter, drawback was also sanctioned and paid to the petitioner. The show-cause notice, which has been issued to the petitioner, questioned the rate of duty drawback sanctioned to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has deliberately mislead the Department, resulting in payment of excess duty drawback by giving a generic declaration in the respective shipping bills, based on which the drawback was sanctioned. 7. I have considered the arguments advanced by learned counsel appearing for the petitioner and learned Senior Panel Counsel appearing for the respondent. I have also perused the provisions of the Act of 1962 and the Rules of 2017 and the show-cause notice dated 18.03.2019, which preceded the Order-in- Original No.68929/2019, dated 16.05.2019 and the order of the Commissioner of Customs (Appeals-II) dated 09.06.2020 in Order-in-Appeal SEAPORT C.Cus.II No.810/2020 dated 09.06.2020 and the impugned order passed by the respondent in exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. (5) Where any reassessment done under sub-section(4) is contrary to the self-assessment done by the importer or exporter and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the reassessment, within fifteen days from the date of reassessment of the bill of entry or the shipping bill, as the case may be. 10. The law regarding the assessment of bill of entry / shipping bills was settled. Refund can be claimed or denied only if the assessment is countermanded in the manner known to law, is under the aforementioned provisions. 11. This view has been taken by the Hon'ble Supreme Court of India in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which cannot be done in the ken of the refund provisions under Section 27. In Hero Cycles Ltd. v. Union of India [Hero Cycles Ltd. v. Union of India, 2009 SCC OnLine Bom 801 : (2009) 240 ELT 490 (Bom)] though the High Court interfered to direct the entertainment of refund application of the duty paid under the mistake of law. However, it was observed that amendment to the original order of assessment is necessary as the relief for a refund of claim is not available as held by this Court in Priya Blue Industries Ltd. [Priya Blue Industries Ltd. v. Commr. of Customs, (2005) 10 SCC 433 : (2004) 172 ELT 145]" 12. Thus, without altering the classification in the shipping bills filed under Section 50, the drawback sanctioned to the petitioner ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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