2017 (9) TMI 1335

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....the Respondent :  Shri R. Subramaniyan, AC (AR) ORDER The appellant, who is engaged in the business of trading of specific granules of various grades and specifications purchased a consignment of Linear Low Density of Polyethylene granules on high-sea sale basis. The appellant filed advance bill of entry on 15.06.2013 through their CHA along with payment of duty of Customs leviable ther....

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.... Customs Act, 1962. 3.  The original adjudicating authority rejected the refund claim as barred by limitation. The said order of the original authority was upheld by the Commissioner (Appeals) and hence the present appeal. 4.  After hearing Shri B.N. Gururaj, Advocate on behalf of the appellants and Shri R. Subramaniyan, AC (AR) on behalf of the respondents, I find that there is no....

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....tarywares Ltd. Vs Union of India reported in 2013 (296) E.L.T. 321 (Guj.) has held that second-time deposit of the same amount on clearance of the same goods did not amount to deposit of excise duty and was a pure mistaken deposit of the amount with the department which the Revenue cannot retain or withhold. Such claims would not fall under section 11B of the Central Excise Act. The ratio of the s....

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....ll of entry filed by the importer, by specifying the correct number of bill of lading. In such a scenario, the deposits made by the appellant would have been adjusted against the Customs duty required to be paid by the importer, thus unnecessitated the filing of second bill of entry and second-time duty deposit. In any case and in any view of the matter, the importer is required to pay duty only o....