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2018 (6) TMI 1768 - AT - CustomsRefund of excess duty paid on FOB value - Requirement to challenge the assessment of Bill of Entry in order to claim refund of excess duty paid - exports of Pig Iron and Iron Ore Fine - Board Circular No.18/2008 dated 10.11.2008 - HELD THAT - There is no dispute on the eligibility of the exemption notification which holds the position that there is no lis between the assessee and the revenue. The appellant is therefore not required to challenge the assessment of Bill of Entry for claiming the refund of excess duty paid. From the judgment of the Hon ble High Court of Delhi in AMAN MEDICAL PRODUCTS LTD. VERSUS COMMISSIONER OF CUSTOMS DELHI 2009 (9) TMI 41 - DELHI HIGH COURT it is seen that if the duty is paid and borne by the assessee refund is admissible without challenging the Bill of Entry - In the present case also the excess duty was paid and borne by the appellant. Thus if the excess duty is paid in excess under self-assessment of bill of entry and borne by the appellant for claiming of refund of excess duty paid the appellant was not required to challenge the self assessed bill of entry - appeal allowed - decided in favor of appellant.
Issues:
1. Eligibility of exemption notification for claiming refund of excess duty paid. 2. Requirement to challenge the assessment of Bill of Entry for claiming refund. 3. Interpretation of Section 27 of the Customs Act, 1962 regarding refund claims. Analysis: 1. The case involved an EOU appellant exporting goods against 7 shipping bills, paying export duty and cess based on FOB value. The appellant filed refund claims for excess duty paid on FOB value of exports of Pig Iron and Iron Ore Fine. The Adjudicating Authority rejected the claims, but the Ld. Commissioner (Appeals) set aside the rejection for six shipping bills pending finalization of provisional assessment. 2. The Tribunal analyzed whether the appellant needed to challenge the assessment of Bill of Entry to claim the refund of excess duty paid. It was established that there was no dispute on the eligibility of the exemption notification, indicating no need for the appellant to challenge the assessment of Bill of Entry to claim the refund. 3. Referring to the Hon’ble High Court of Delhi's judgment in a similar case, the Tribunal interpreted Section 27 of the Customs Act, 1962. The Court differentiated between duty paid pursuant to an order of assessment and duty borne by the assessee. It was concluded that the appellant's refund claim was maintainable under Section 27, even without challenging the assessed bill of entry, as the duty was paid and borne by the appellant. 4. The Tribunal distinguished previous judgments where an assessment order existed, emphasizing that in cases like the present one, where there was no assessment order under dispute, the appellant could file a claim for refund without challenging the order. The Tribunal held that the excess duty paid by the appellant, which was borne by them, qualified for a refund without contesting the bill of entry assessment. 5. Consequently, the impugned order was set aside for one shipping bill, and the appeal was allowed for the appellant with any consequential relief. The Tribunal's decision aligned with the legal position that excess duty paid and borne by the appellant warranted a refund claim without the necessity of challenging the self-assessed bill of entry.
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