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Issues:
Refund of excess Customs duty deposit due to lower proposed demand than deposited amount, rejection of refund claim by Assistant Commissioner as time-barred, pre-mature claim status pending adjudication of show cause notice. Analysis: The case involves the appellants depositing an amount of Rs. 6,10,376/- due to allegations of clandestine removal. Subsequently, a show cause notice was issued proposing a duty demand of Rs. 5,76,310/-, which is still pending adjudication. The appellants sought a refund of Rs. 31,066/- as the proposed demand was lower than the deposited amount. The Assistant Commissioner initially rejected the refund claim as time-barred, but on appeal, the Commissioner (Appeals) deemed the claim premature due to the pending show cause notice adjudication and rejected the appeal. Upon review, it was established that the original deposit by the appellants was a pre-deposit and not a confirmed duty amount, making the limitation inapplicable to the refund of the excess deposit. The Tribunal noted that when the show cause notice specifies a lower duty amount, the adjudicating authority cannot confirm a higher amount. Therefore, the excess deposit made by the appellants before the notice issuance is eligible for a refund. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief in accordance with the law.
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