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TMI Blog2017 (11) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... seph Prabakar, Advocate For the Respondent ORDER Per : M. V. Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. 04/2010 dated 07/01/2010. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in the appeal by the Revenue is whether the First Appellate Authority was correct in sanctioning the refund of the excess amount of export duty paid by the respondent or otherwise. 4. The respondent herein had exported iron ore fines in bulk as per the sales contract entered by them. Export of the said contract took place on 03.05.2007 and the respondent discharged the export duty at the rate of ₹ 300 per MT. It was noticed by the respondent that Notification No. 62/2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate had been produced by the exporter. The benefit of doubt extended by the appellate authority to the exporter without the supporting documentary evidence is clearly contrary to the requirements of the Section 28D of the Customs Act, 1962. 6. Learned counsel submits that the proviso to Section 27 (2) of the Customs Act do not apply for the refund of the export duty more specifically Clause (b) (c) of the first proviso to Section 27(2) of the Customs Act 1962. He also produced a decision of the Tribunal in the case of Rajkumar Impex Pvt. Ltd. Vs. CC, Tuticorin 2010 (253) E.L.T. 795 (Tri.-Chennai) to support this proposition. 7. On careful consideration of the submissions made, I find that the First Appellate Authority was correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced by the above notification for Iron fines below 62% FE content on 03.05.2007 and as the shipping bill was assessed after this notification the amended rate of duty is applicable and rightly the refund has been sanctioned by the lower authority. It is immaterial what the price of the goods are because it does not affect the duty structure as the same is based on the quantity exported. The price of the consignment may be lesser than the duty amount, but the exporter has to pay the prescribed duty. The ultimate sale price will obviously include this price. As the duty on the date of let export/export/assessment was ₹ 50/PMT, that is the amount to be paid by the appellants and anything paid in excess/collected in excess will have t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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