9911796707
TMI Blog2000 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment to the warehouse, the rate of basic customs duty was 30%. 1.2The said warehoused goods were thereafter removed from warehouse on different dates. The subject matter of the present appeal relates to quantity of 1126.38 MTs out of the aforesaid consignment which was removed from the warehouse on different dates between 1-4-1994 to 20-6-1994. This quantity was a part of the quantity of 2657.93 MTs for which the concerned Bill of Entry for Ex-bond clearance for home consumption was filed by the appellant. 1.3W.e.f. 1-3-1994 the rate of basic customs duty on lead concentrates falling u/s. h. No. 2607.00 of the Customs Tariff was reduced to 10% ad valorem by reason of the amendments made by the Finance Bill, 1994. Till 28-2-1994, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 10% C.V. Duty. 1.5The Bond for provisional assessment was cancelled by the Custom Authorities on 18-7-1995 and the appellant was informed about the same by a letter, dated 20-7-1995. Before this date, on 13-9-1994, the appellant filed its refund claim for the excess duty of Rs. 12,45,303.75 paid by it, that is, the difference between Rs. 24,34,002.77 (duty paid) and Rs. 11,88,699.02 (duty payable) in respect of the said quantity of 1126.38 MTs. Thus, the refund claim was filed even before finalisation of the provisional assessment. The refund claim was also well within 6 months from the dates of actual removal of the goods from the warehouse which took place during 1-4-1994 to 20-6-1994. 1.6The only ground given by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed in Section 27 of the Customs Act. 1.8He further submitted that any other interpretation will lead to absurd results. If even in cases of finalisation of provisional assessments, Section 27 is sought to be applied, it would lead to the following results - (a) if the provisional assessment is finalised after expiry of 6 months and it is found that the assessee had made excess payments, such an assessee will not be entitled to get refund of the excess payment. (b) The aforesaid interpretation will totally nullify and set at naught the provisions of Section 18(2) of the Customs Act and will render the same otiose and meaningless. It is well settled that an interpretation which makes a provision meaningless and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant date for filing the refund claim would be the date of final assessment. (d) 1999 (109) E.L.T. 1006 (C.C.E., Jamshedpur v. Usha Beltron Ltd.) - In this matter, it was held that refund arising out of finalisation of assessment is required to be granted by the Department even without the assessee making an application for such refund. (e) 1999 (114) E.L.T. 461 (TISCO Ltd. v. C.C.E., Jamshedpur) - In this matter also, it was held that relevant date for computing the period of limitation in cases of provisional assessment is the date of finalisation of such assessment. (f) 1997 (20) RLT 308 (Indo Flogates Limited v. C.C.E.) - In this matter in connection with the similar provisions contained in Section 11B of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess of (the duty finally assessed), the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be; (b) in the case of warehoused goods, the proper officer may, where the duty finally assessed is in excess of the duty provisionally assessed require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty." 3.A reading of the above provisions clearly shows that in case duty has been paid in excess the assessee would automatically become entitled to get refund of the same. As such the reasons of the authorities below that refund claim was not filed within six months from the date of payment of duty though filed within six months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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