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Refund claim rejection based on duty assessment date and subsequent exemption notification applicability. Analysis: The appeal under Section 130 of the Customs Act, 1962 challenges the rejection of a refund claim by the Customs Excise and Service Tax Appellate Tribunal. The appellant imported goods for establishing a Planetarium and filed a bill of entry to avoid further interest. The goods were assessed to duty on January 30, 2002, but a subsequent exemption notification on March 1, 2002 affected the duty amount. The appellant applied for reassessment and refund on March 11, 2002, and the goods were removed from the warehouse on March 21, 2002. The refund claim was rejected, leading to appeals before the Commissioner of Customs and the Tribunal. The Tribunal dismissed the appeal, stating that the goods were deemed cleared on February 11, 2002, and the duty rate applicable was that of that date, not the subsequent exemption notification. The appellant argued that the goods were cleared on March 22, 2002, after the exemption notification, and should be assessed accordingly. The Customs Authorities contended that the duty was paid on February 11, 2002, implying warehousing under Section 49 of the Act, but failed to provide evidence of such application. The key issue was whether the appellant could benefit from the exemption notification issued on March 1, 2002, when the goods were delivered on March 22, 2002. Section 15 of the Act was crucial, specifying the rate of duty applicable for goods cleared from a warehouse. The Court held that without evidence of an application under Section 49 for warehousing, the goods were deemed warehoused under the Customs Authority's control. Citing precedent, the Court emphasized the date of actual removal from the warehouse as the relevant date for duty assessment. The Court ruled in favor of the appellant, directing the respondent authority to refund the excess duty amount. The decision was based on the appellant's entitlement to the exemption notification benefit. The judgment highlighted the Customs Authority's burden to prove compliance with the law and the importance of relevant documentation in such cases. The appeal was allowed with no order as to costs, as per the judgment of the High Court at Calcutta.
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