Customs duty refund allowed where unconditional exemption was not claimed at import filing, but excess duty had been borne by importer.

Refund of excess customs duty was admissible where the importer had not expressly claimed exemption under Notification No. 21/2002-Cus. at the time of filing the Bills of Entry, because the denial was based only on omission to opt for the notification. The duty to assess duty correctly lay with the assessing officer, and an unconditional exemption could not be refused merely for non-claim at clearance. Since the record did not show any conditional exemption and the importer had borne the excess duty, the refund claim was allowed.

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Issues: Whether refund of excess customs duty was admissible when the importer had not opted for the exemption under Notification No. 21/2002-Cus. at the time of filing the Bills of Entry.

Analysis: The denial of refund rested only on the fact that the exemption notification had not been claimed when the Bills of Entry were filed. The duty to assess duty correctly lies with the Assessing Officer, and where an exemption notification is unconditional, its benefit cannot be denied merely because it was not expressly opted for at the time of clearance. The record did not show that the exemption was conditional, and the excess duty had in fact been borne by the importer.

Conclusion: Refund of the excess duty was admissible, and the refund claims were allowed.

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