2018 (11) TMI 987 – CESTAT HYDERABAD – TMI – Refund of Export duty – shipping bill which was assessed was not challenged – rejection of refund on the ground that shipping bills filed by the appellants reached finality and since there is no appeal against such order, refund claims are not maintainable – Held that:- The issue regarding the refund claims filed on the ground that the shipping bill which was assessed was not challenged on similar issue came before the Bench in the case of CCCE & ST, Guntur vs. Ashapura Minechem Limited [2018 (9) TMI 764 – CESTAT HYDERABAD], where it was held that
If the assessment is taken to be final, the calculation of the duty is certainly wrong because the rate of duty on iron ore with Fe content less than 62% was only ₹ 50/MT and not ₹ 300/MT. It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes und
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. 03/2008 (G) (D) Cus, dt. 12.12.2008 C/259/2009 CCT, Guntur GST Stel Limited OIA No. 04/2008 (G) (D) Cus, dt. 31.12.2008 C/289/2009 CCT, Guntur GST Trimex Minerals Pvt. Ltd. OIA No. 02/2009 (G) (D) Cus, dt. 30.01.2009 C/290/2009 CCT, Guntur GST Beml Midwest Ltd. OIA No. 03/2009 (G) (D) Cus, dt. 30.01.2009 C/428/2009 CCT, Guntur GST Prathyusha Associates Shipping Pvt. Ltd. OIA No. 04/2009 (G) (D) Cus, dt. 30.03.2009 2. The issue involved in all these appeals is regarding refund claims filed by the respondents herein in respect of iron ore fines exported through Krishnapatnam Port. In appeal Nos. C/289/2009, C/290/2009 and C/428/2009, refund claims were sought to be rejected by show cause notice on the ground that shipping bills filed by the appellants reached finality and since there is no appeal against such order, refund claims are not maintainable. The adjudicating authority in the impugned order, after following due process of law, allowed the claims for refund recording that he is
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han 62%, the export duty is ₹ 50/- per MT; undisputedly, appellant paid the export duty at ₹ 300/- per MT, but the shipping bill being finally assessed and unchallenged, the route of refund cannot be taken for challenging assessments. 5. The issue regarding the refund claims filed on the ground that the shipping bill which was assessed was not challenged on similar issue came before the Bench in the case of CCCE & ST, Guntur vs. Ashapura Minechem Limited [2018(9)TMI 764-CESTAT-Hyd.)], wherein this Bench after considering all the arguments in para 5 held as under. 5. We have gone through the records of the case. It is not in dispute that the assessment was not re-opened. However, Sec.154 of the Customs Act empowers the officers to correct clerical or arithmetic mistakes in any decision or order. In this case, the duty was paid at the higher rate but the assessment was made subject to the outcome of the test reports of the chemical examiner. In fact, if the chemical exami
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mity in the order of the Asst. Commissioner or in the order of the (4) Appeal No: C/439/2009 first appellate authority upholding the Order-in-Original. The appeal filed by the revenue is liable to be rejected and we do so. The above reproduced ratio squarely applies on all the appeals. 6. As regards the appeal Nos. C/228/2009 and C/259/2009, we find that the argument of Revenue in these cases against sanctioning of the refund is only on the ground that the shipping bill was not challenged. It is seen from the records that shipping bills in all these appeals were assessed with the remark that export duty is collected subject to outcome of the Dy. Chief Chemist report. Respondents in these two cases also paid the export duty at ₹ 300/- per MT and the report of the Dy. Chief Chemist clearly indicates that Fe content was less than 62% only and the respondents are required to discharge export duty only at ₹ 50/- per MT. In our view, the adjudicating authority has correctly sanct
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