2023 (11) TMI 970 - AT - Customs

Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 - rejection of refund on the ground that as the Shipping Bill was assessed on 06.12.2008 and the let export order (LEO) was given on 06.12.2008 and on the said date, the appellant was liable to pay duty on export of Iron Ore Fines, in that circumstances, refund claim is not maintainable. HELD THAT - On going through the Shipping Bill, it is found that it is clearly mentioned that differential cess of Rs.29,499/- was debited from the PLA vide Entry Sl.No.13 dated 08.12.2008, the said fact has been verified by the Inspector putting his initial dated 08.12.2008. Further, on going through the order of let export order, which is having some fabrication on face of it where some cutting is there thereafter signature was put and date of 06/12 was mentioned. It is undisputed fact that let export order cannot be issued before payment of full duty by the assessee, in that circumstances, it cannot be said that let export order was issued to the appellant on 06.12.2008. Therefore, the date of let export order is to be taken as 08.12.2008. In that circumstances, as iron ore fines were exempted from payment of duty vide Notification No.129/08 dated 07.12.2008, no duty was payable on 08.12.2008, therefore, the appellant was not liable to pay duty. Accordingly, the appellant is entitled for the refund claim of the duty paid. Appeal allowed.

Summary

Issues involved:
The issue involves the rejection of a refund claim by the appellant, based on the timing of export and payment of duty on Iron Ore Fines, as per Notification No.129/08 dated 07.12.2008.

Summary:

Issue 1: Rejection of refund claim
The appellant appealed against the rejection of their refund claim for export of Iron Ore Fines, based on the timing of export and duty payment. The appellant filed a refund claim on the premise that no duty was payable on export of Iron Ore Fines after the exemption notification dated 07.12.2008. The refund claim was initially rejected on grounds of premature assessment and later on the basis that duty was payable on the date of export. The appellant contended that the let export order was fabricated, as they had paid the duty after the date mentioned on the order. The Tribunal examined the Shipping Bill and found evidence that duty payment was made after the date mentioned on the let export order, concluding that the duty was not payable on the actual date of export. Therefore, the appellant was entitled to the refund claim as per the exemption notification.

Decision:
The Tribunal set aside the impugned order and allowed the appeal, granting the appellant the refund claim for the duty paid on the export of Iron Ore Fines.