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TMI Blog2012 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... 5%, the Appellants paid Custom duties on the said Bills of Entry based on such assessment. 2. But actually the Customs duty was reduced from 7.5% to 3.75% vide Notification No. 79/2005 which came into force on 1st September 2005 i.e. the date of filing of the Bills of Entry. When the importer went for clearing of the goods from the shed and a final print outs of the Bills of Entry were taken the Bills of Entry were seen assessed adopting the new rate of 3.75% which had come into force on 1st September 2005 itself. The importer took delivery of the goods and also the final print out of the Bills of Entry showing the new lower rate and thereafter filed an application for refund of the Customs duty. 3. The Assistant Commissioner wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd later on. The Appellants also submit that they had produced the certificate from a Chartered Accountant clearly showing that the extra duty was not passed on to the customers in any way. They further submit that these goods were used for captive consumption in their own manufacture and when they knew from the day they took delivery of goods that they were eligible for refund, there was no question of passing on the incidence to any consumer and therefore it is totally unjust on the part of the Revenue to deny refund in cash after having failed to update their computer system in time. 5. The ld. A.R. for Revenue, on the other hand, submits that it is decided by the Hon'ble Apex Court in the case of Union of India v. Solar Pesticides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate from the Chartered Accountants is not required, though the Appellants have produced such a certificate. This is a case of simple mistake in assessment on account of the fact that computer systems of Customs were not promptly updated. Quite often the notification issued on a day and effective from that day is available to officers outside the Ministry and the public only by evening of the day in the next few days. We are convinced that in this type of cases the onus is on the appellants to prove that the incidence has not been passed on is not a heavy burden. 7. Having regard to the totality of the circumstances, we are of the view that the appellants are eligible for the impugned refund in cash. We order accordingly. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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