2014 (8) TMI 395

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....Shipping Bills in the year 2001 - 02 and paid cess under the Agricultural Produce Cess Act, 1940. The appellants were not aware that Notification No. 451/2001 dated 30.6.2001 exempted payment of cess on export of marine products by the EOUs and the units in the Export Processing Zones and Special Economic Zones. The appellant filed refund claim on 29.4.2004 for refund of Rs. 32,97,617/- against th....

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....Commissioner of Customs Vs. Edhayam Frozen Foods - 2005 (190) ELT 72 (Tri.)     (c) Commissioner of Customs Vs. Bharathi Marine Exports - 2006 (204) ELT 569 (Tri.)     (d) Commissioner of Customs Vs. Asvini Fisheries Ltd. - 2007 (216) ELT 225 3. It is contended that in view of the above decisions, Prawns are not fish and it is not covered in the Schedule to the sai....

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....ely apply in this case. Without prejudice, it is submitted that the departmental authorities are bound by the limitation prescribed under the Customs Act. It is submitted that any refund claim filed before the customs officers would be covered under Section 27 of the Act, which is settled by various decisions of the Hon'ble Supreme Court and the Tribunal as under:-     (a) Porc....

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....laim was filed on the basis of the exemption Notification No. 451/2001 dated 30.6.2001 which would be governed by Section 27 of the Customs Act, 1962. Accordingly, both the authorities below had rightly rejected the refund claim on the ground of time limit and unjust enrichment. However, there is a subsequent development in this matter as decided by Hon'ble High Court and the Tribunal that Pra....