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of <h1>Tribunal grants refund based on Notification interpretation, rejecting Revenue's appeal. Let Export Order date crucial.</h1> <h3>COMMISSIONER OF CUSTOMS (EXPORT PROMOTION) -MUMBAI Versus JSW STEELS LTD</h3> COMMISSIONER OF CUSTOMS (EXPORT PROMOTION) -MUMBAI Versus JSW STEELS LTD - 2015 (318) E.L.T. 661 (Tri. - Mumbai) Issues:1. Interpretation of Notification No. 77/2008 dated 13/06/2008.2. Eligibility for exemption based on the date of Let Export Order.3. Maintainability of refund claim without challenging the assessment order.Analysis:Issue 1: Interpretation of Notification No. 77/2008 dated 13/06/2008The judgment revolves around the interpretation of Notification No. 77/2008 dated 13/06/2008. The key contention was whether the notification was effective from the midnight of 13/06/2008 or from a different specified time. The lower appellate authority held that the notification came into effect from midnight of 13/06/2008, making the assessee eligible for exemption. The appellate tribunal concurred with this interpretation, stating that unless specified otherwise, a notification takes effect from the date of issuance. Therefore, as the Let Export Order was given on 13/06/2008, the relevant duty rate would be the one applicable on that date, entitling the respondent to the benefit of the notification.Issue 2: Eligibility for exemption based on the date of Let Export OrderThe crux of the matter was the eligibility of the assessee for exemption based on the date of the Let Export Order. The Revenue contended that since the assessment order was not challenged, the refund claim was not maintainable as per a Supreme Court judgment. However, the tribunal noted that the Revenue had already sanctioned refunds for six claims without raising the issue of challenging the assessment order. The tribunal emphasized that the ground for rejecting refund claims in two instances was solely based on the effective date of Notification 77/2008. As the notification was deemed effective from midnight of 13/06/2008 and the Let Export Order was on the same day, the respondent was deemed eligible for the refund.Issue 3: Maintainability of refund claim without challenging the assessment orderThe tribunal highlighted the inconsistency in the Revenue's stance regarding the necessity of challenging the assessment order for refund claims. While the Revenue had sanctioned refunds for six claims without contesting the assessment order challenge, they raised this issue only for two specific claims. The tribunal emphasized that the ground for rejecting the refund was not related to the non-challenge of the assessment order. As a result, the tribunal found that the Revenue could not reject the refund claim for the two shipping bills based on a different ground than the one used for the other claims.In conclusion, the tribunal allowed the refund claims to the respondent, rejecting the appeal filed by the Revenue based on the interpretation of the notification, the eligibility for exemption, and the maintainability of the refund claim without challenging the assessment order.
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