1996 (1) TMI 194 - AT - Customs

Refund claim for imported Zinc Ash rejected under Notification No. 238/78-Cus

The appeal against the Collector of Customs (Appeals) order rejecting a refund claim for imported Zinc Ash from smelting operations under Notification No. ... Exemption - Countervailing duty Issues:Appeal against the order of Collector of Customs (Appeals) rejecting refund claim based on Notification No. 104/73-C.E. dated 21-4-1973 and Notification No. 238/78-Cus. dated 22-12-1978 regarding imported Zinc Ash arising from smelting operations.Detailed Analysis:The appellants imported Zinc Ash from smelting operations and claimed re-assessment and refund under Notification No. 104/73-C.E. as amended by Notification No. 32/81-C.E. The Assistant Collector rejected the claim stating the notification applies only to indigenous goods and CVD was already charged under Notification No. 238/78-Cus. The Collector (Appeals) upheld this decision, leading to the appeal (Para 2-3).The appellants argued that a previous case had allowed a similar claim for imported Zinc Ash from smelting operations. The Department contended that the goods were already assessed correctly under Notification No. 238/78-Cus. and no refund was due (Para 4-5).The appellants presented certificates showing the origin of Zinc Ash from smelting operations. The Tribunal noted that both notifications exempt Zinc Ash, but the appellants had not proven the origin of Zinc Ash during the initial assessment. The absence of supporting documents raised doubts about the subsequent refund claim (Para 8-10).Despite claims of submitting certificates, the appellants failed to provide evidence at the original assessment stage. The Tribunal emphasized the importance of timely submission of relevant documents and lack of proof hindered their case (Para 11-13).The Tribunal deliberated on the possibility of remand but highlighted the significance of Notification No. 238/78-Cus. over Notification No. 104/73-C.E. due to the nature of additional duty of customs. The original assessment was deemed correct based on documents filed during clearance (Para 15-17).Ultimately, the appeal was rejected as the original assessment under Notification No. 238/78-Cus. was deemed appropriate, and the appellants failed to substantiate their claim adequately (Para 18).