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TMI Blog2001 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ession of the importers was that it contained chemicals for water treatment. The IGM declared the same. However, on examination, apart from the chemicals, a water treatment plant was also found in the 18th container. Duty was accordingly charged thereupon. At a later date, the claim for refund of Rs. 11,90,369/- was made. The ground was that under wrong presumption that the water treatment plant was contained in the cargo brought by the 17 containers, the importers had already paid duty thereupon and payment of duty once again amounted to double payment. 2.The second claim for Rs. 12,72,058/- arose on the plea of unjustified loading of value on the kitchen diner modular. As per the invoice, the CIF value was US $ 41521.23. A Chartered Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation where such short shipment or non-shipment is noticed by the Customs in the Docks and upto the time when the order of their clearance for home consumption is made. The situation of claiming refund subsequent to the removal of the goods from Docks is not covered under any specific provision. In the following judgments, the Tribunal has acknowledged the capability of claim made even after the clearance of the goods from the Customs subject to certain specifications : (1)Century Textiles Industries Ltd. [1998 (100) E.L.T. 466 (Tri.)]; 6.The Tribunal in the said judgment observed that such claim has to be made on sufficient documentation such as survey by an independent agency. The present situation where the double payment is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities or even under some misapprehension, and if the law allows it a right to ask for refund on proper appraisement and which is actually applied for the party cannot be estopped from making such application and ask for such refund." The Tribunal held that initial acceptance should not prevent the assessee from agitating the matter at a later date. It is correct that the assessee could have agitated at the assessment stage by seeking an assessment order and making grievance thereupon. But that does not prevent the alternative remedy of seeking refund. We also have seen the grounds on which the value was enhanced. The Dy. Commissioner made the following observations : "On Customs examination, the refurbished unit was taken as a new one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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