The case involves a refund claim for Customs duty on Anhydrous ...

CESTAT ruled in favor of appellant's refund claim for Customs duty on Anhydrous Ammonia import. Appellant complied with conditions.

Case Laws     Customs

June 21, 2024

The case involves a refund claim for Customs duty on Anhydrous Ammonia import at a preferential rate. The appellant did not challenge duty assessment through RMS in EDI and paid duty via TR-6 Challan. Tribunal held that prior court decisions on challenging assessment do not apply as this case involves self-assessment under Risk Management System. The Revenue objected to the Certificate of Origin not matching the exemption Notification format or being issued by Malaysia Chamber of Commerce. However, the appellant later obtained the correct certificate from the same supplier. The appellant complied with the Notification conditions, entitling them to the refund under Notification No.53/2011-Cus. Appeal allowed.

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