2023 (12) TMI 83

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..... . Kejriwal , both Advocates for the Appellant Shri Subrata Debnath , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order challenging rejection of the refund claim filed by the appellant. 2. The facts of the case are that the appellant filed three refund claims on the ground that the export duty was charged on the basis .....

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..... refund claims. 2.3 Being aggrieved with the said order, the appellant is before us. 3. The ld.Counsel for the appellant submits that at the time of filing of the shipping bills by the appellant, the Adjudicating Authority passed an order of demanding export duty from the appellant on the basis of WMT instead of DMT, without assigning any reason and in terms of Section 17 (5) of the Customs Act, .....

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..... nt filed shipping bills at the time of export of goods and duty was to be paid on the basis of DMT instead of WMT. The Adjudicating Authority without assigning any reason, demanded duty on the basis of WMT in terms of Section 17 (4) of the Customs Act, 1962. As per the said provisions, where on verification or otherwise, it is found that the selfassessment is not done correctly, the proper officer .....

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..... sment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter [ * * * ] and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or t .....

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..... . 11. Therefore, we set aside the impugned order and direct the adjudicating authority/proper officer to pass a speaking order under Section 17 (5) of the Act and thereafter, if any refund claim is maintainable, the same is be decided in accordance with law. 12. In these terms, appeal is disposed off by way of remand. ( Operative part of the order was pronounced in the open court )
Case law .....

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