9911796707
TMI Blog2023 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... the seamless tubes purchased from the importer (Neel Metal Products) which have borne Anti Dumping Duty at the stage of import. Accordingly, the appellant is entitled to refund of the amount of Anti Dumping Duty Of Rs. 40,21,173/- and the impugned order is set aside. The adjudicating authority is directed to disburse the said amount of Anti Dumping Duty within a period of 45 days from the date of receipt of this orders alongwith interest @ 6% p.a. starting from the end of 3 months from the date of application, till the date of disbursement - appeal allowed. - Customs Appeal No. 50460 of 2023 - FINAL ORDER NO. 50739/2023 - Dated:- 25-5-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Rohan Pahwa, Advocate for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal) against the assessment of impugned Bills of Entry. Based on the aforesaid findings, refund claim of the Appellant was rejected vide the Order-in-Original. 5. Being aggrieved the appellant preferred appeal before the Commissioner (Appeals) inter alia on the grounds that under Exclusion Clause No. (VI) of Notification No. 7/2017-Cus (ADD) dated 17.02.2017 it is provided that where high pressure seamless steel/ pipe tube are used to manufacture gas cylinders, by producers approved by the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation, Government of India, are excluded from the levy of Anti Dumping Duty. 6. In the facts of the present case, it is admitted fact that the goods- seamless steel tubes were im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) who was also pleased to uphold the order of rejection of refund. 10. Being aggrieved the appellant is before this Tribunal. 11. The learned Counsel for the appellant states that there is no dispute on the factual matter, the issue before this Tribunal is-whether rejection of refund claim by the purchaser/ manufacturer of goods from the importer, who is entitled to exemption from Anti Dumping Duty under Notification No. 7/2017-Cus (ADD), refund have been rightly rejected. It is further urged that such rejection of refund is against the spirit of law, particularly Section 27(1) (b) of the Act. Learned Counsel further urges that the court below have mis-directed itself and have recorded irrational and erroneous findings for rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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