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TMI Blog2006 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants in this case have imported crude palm oil and cleared them under bond in August, 2001. They filed Ex-bond Bill of Entry on 5-10-01 for 250 MTs and paid duty on 8-10-01 and filed another Ex-bond Bill of Entry on 5-10-01 and paid duty on 6-10-01.The duty was paid at the fixed tariff value of US $ 337/MT. Subsequent to the assessment of duty on the bills of entry, the tariff value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC 2004 (172) E.L.T. 145. 2. Ld. Advocate for the appellants submits that in this case there was no wrong assessment of duty and on the date on which the duty was assessed, the tariff rates and rate of duty have been correctly applied. However, since as per Sec. 15(1)(b) of the Customs Act, the applicable rate of duty in respect of warehoused goods is the one prevalent on the date of removal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -levy. In the case of CC Mumbai v. HEG Ltd.- 2006 (205) E.L.T. 254 (T) = 2006 (74) RLT 427 (CESTAT-Mum.) it was held that refund was admissible even if assessment on bill of entry is not challenged by filing appeal in view of the decision of the Larger Bench of Supreme Court in the case of Karnataka Power Corporation Ltd. v. Commissioner of Customs (Appeals), Chennai, - 2002 (143) E.L.T. 482 (S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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