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TMI Blog2010 (9) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... rter. Coal Cess @ Rs. 3.5 per MT was paid provisionally. 2. The superintendent of Customs, Customs House, Porbandar in his letter dated 30.03.05 addressed to M/s. Velji P. Sons, Custom House Agent informed that all the bills of entry filed by them on behalf of the various importers in respect of import of coal/coke upto 31.03.04 have been treated as finally assessed by this Customs House. 3. Subsequently show cause notices were issued to both the appellants for recovery of differential coal cess @ Rs. 6.5 per MT and in both the cases the adjudicating authority dropped the demand holding that no cess is liable to be paid by the appellants vide his orders No.17/2007 and 8/2007 both dated 26.12.07. Thereafter M/s. Saurashtra Cement Ltd. file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement Ltd., the Revenue has never disputed that the refund claim made by the appellant, pursuant to dropping of duty demand vide OIO dt.26.12.07 was within time and the bar of unjust enrichment is not applicable. These were the specific findings in the said OIO dt.22.5.08. (v) In so far as M/s. Gujarat Sidhee Cement Ltd. is concerned, while the refund claim was made within prescribed period from the OIO dt.26.12.07 granting consequential relief (as provided in Section 27), and the factum of duty burden not being passed on was also shown from financial records, the lower authorities have not considered this aspect in the same manner as done in the case of M/s. Saurashtra Cement Ltd. (vi) That as per settled legal position, coal cess was ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on such goods is assessed finally in accordance with the provisions of this Act, then in the case of goods cleared for home consumption or exportation, the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of or is in excess of the duty finally assessed, the importer or the exporter of the goods shall pay the deficiency or be entitled to the refund, as the case may be. 7. The provisions of Section 18 relevant to the issue clearly shows that the assessing officer has to indicate the amount paid and adjusted. In the absence of any such details, the letter issued by the Superintendent cannot be considered as an order finalizing the assessment. It is also to be noted that the letter is ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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