2000 (8) TMI 482

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....t. [Order]. -  The appellant filed 56 refund claims (one for each bill of entry in which the goods were cleared) to the Assistant Collector at Kandla Customs House in August, 1988 seeking refund of the difference of duty payable according to the decision of the Bombay High Court and the duty actually paid. The claim was not acted upon for six years. By order passed in 1994, the Assistan....

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....sessment, any amount collected from the importer in excess shall be refunded. In paragraph 96 of its judgment in Mafatlal Industries v. Union of India that any refund arising out of adjustment under sub-rule (5) of Rule 9B of the Rules, will not be governed by Section 11A or Section 11B of the Act. The same position will apply to the provisions under the Customs Act. 3. The logic of this a....

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....against the final duty assessed, and if the duty provisionally assessed falls short of, or is in excess of the duty finally assessed, the assessee, in the case of Rule 9B(c), the importer or the exporter, in case of Section 18, shall pay the deficiency or be entitled to refund, as the case may be. 5. The Supreme Court in its judgment, relied upon by the advocate for the appellant, has held....