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of <h1>Importer Granted Refund for Special Customs Duty Exemption, Tribunal Upholds Decision</h1> <h3>Commissioner of Customs Chennai Versus Redington (India) Ltd.</h3> Commissioner of Customs Chennai Versus Redington (India) Ltd. - 2014 (304) E.L.T. 134 (Tri. - Chennai) Issues involved:Refund claim for Special Customs Duty [SAD] under notification No.102/07-Cus. dt. 14.9.07; Denial of refund claims for goods exempted from payment of SAD under notification 201/10-cus. dt. 27.10.2010; Reassessment of Bill of Entry without challenging the original assessment order.Analysis:1. The appeals involved ten cases filed by Revenue against the same respondent regarding refund claims for Special Customs Duty [SAD] under notification No.102/07-Cus. The issue in dispute was previously decided in two Tribunal orders, leading to the consideration of all appeals together. The respondent sought refund under the provisions of the notification, claiming that the goods were sold on payment of VAT after importation. The adjudicating authority denied the refund for goods exempted from SAD under notification 201/10-cus., stating that the respondent could not have paid the duty and then claimed a refund. The Commissioner of Customs (Appeals) allowed the refund, leading to the filing of appeals by Revenue.2. The main grounds of appeal were that once goods are exempt from customs duty, the importer cannot pay the duty, and granting a refund involves reassessment without challenging the original assessment. The Tribunal's decision on 23.9.2013 clarified that in the absence of a specific prohibition, an importer cannot be forced to avail of exemptions. The Tribunal observed that decisions by courts continue to be in force in matters of exemptions under the Customs Act, 1962. Regarding the second issue, the Tribunal ruled that granting a refund for goods exempted from SAD under notification 201/10-cus. does not constitute reassessment, as the refund is based on payment of VAT and submission of required documents under notification No.102/07.3. The Tribunal rejected the appeals filed by Revenue, upholding its earlier decision. It emphasized that there is no reason to change the ruling, as objections raised were not applicable in cases where goods exempt from SAD were involved. The Tribunal also disposed of stay petitions and cross-objections filed by the respondent, concluding the proceedings on 04-02-2014.
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