2015 (1) TMI 1263 - AT - Customs

Tribunal grants appeal for refund due to overpaid customs duty, remands for reassessment.

M/s Grasim Industries Ltd. Versus Commissioner of Customs, Indore

The Tribunal allowed the appeal, remanding the matter to the Adjudicating Authority for reassessment and consideration of the refund claim based on the ... Rejection of refund claim before reassessment - Assessment of Bill of Entry took place on 22.02.2011 and the appellant sought amendment in Bill of Entry on 24.02.2011 for which the reassessment of Bill of entry was sought by the appellant and rejected by the revenue - Held that: the refund claim as claimed by the appellant was not required to be rejected before reassessment of the Bill of Entry as sought by the appellant. Therefore, the matter remanded back to the Adjudicating Authority to decide the reassessment of Bill of Entry. - Matter remanded back Issues:Refund claim rejection based on non-challenge of Bill of Entry assessment.Analysis:The appellant appealed against the rejection of their refund claim due to paying basic customs duty at 10% instead of 7.5% as per a specific notification. The duty was paid on 22.02.2011, with subsequent requests for amendment and reassessment of the Bill of Entry. The refund claim filed on 08.03.2011 was denied citing non-challenge of the Bill of Entry assessment, referencing legal precedents. The appellant argued that they had challenged the assessment by seeking amendments and reassessment, claiming entitlement to a refund based on excess duty paid. The respondent contended that without challenging the assessment, the appellant couldn't claim a refund as the duty was part of the final product. The Tribunal noted the appellant's actions challenging the assessment and remanded the matter to the Adjudicating Authority to decide the reassessment within 15 days and then consider the refund claim on its merits. The appeal was allowed based on these grounds.