2007 (1) TMI 403 - AT - Customs

Summary

Issues involved: Appeal against rejection of refund claim for provisional anti-dumping duty on Copper Clad Laminates.

Summary:
The appeal was filed against the rejection of a refund claim for provisional anti-dumping duty on Copper Clad Laminates. The appellants imported the goods and paid the duty based on Notification No. 141/2003. Subsequently, the duty was rescinded, and the refund claim was rejected citing certain words in the rescinding Notification. The appellants challenged this decision.

Points raised by Appellant:
1. The appellant's consultant argued that Chennai authorities had sanctioned a similar refund, which had attained finality as per various Supreme Court decisions.
2. The impugned order was alleged to be against specific legal provisions u/s 9A(2), Rule 21(3), and the order of the designated authority allowing the refund.

Department's Response:
The Departmental representative reiterated the decision to reject the refund claim, stating that the Notification did not permit the refund of the provisional duty already paid.

Tribunal's Decision:
Upon careful review of the case records and relevant rules, the Tribunal found that Rule 21(3) clearly stated that if provisional duty is withdrawn, the amount collected should be refunded to the importer. The Tribunal disagreed with the lower authorities' interpretation of the rescinding Notification's wording. Additionally, the Tribunal noted that Chennai Customs had granted a similar refund, accepted by the department, based on established case laws. Therefore, the Tribunal concluded that the impugned order had no merit, set it aside, and allowed the appeal with consequential relief.

The judgment was pronounced in open court on 16-1-2007.