TaxTMI 
TaxTMI 
2018 (2) TMI 246
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....Mall, Asstt. Commissioner (AR) for Respondent ORDER Per: Ramesh Nair The facts of the case are that the appellants have exported Iron & Steel Pipes/Tubes. As per Notification No. 66/2008-Cus dated 10.5.2008 (Sr. No. 150), the effective rate of export duty was 10%. The exports were taken place on 23.5.2008 and 26.5.2008. The said 10% rate of duty was become NIL vide Notification No. 77/2008-Cus ....
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....export duty was payable. The change of duty from 10% of NIL rate is by way of substitution. In case of any change by way of substitution it will have the retrospective effect and accordingly, the appellant shall not be liable to pay duty. In this regard, she placed reliance on the following judgments: - (a) Exide Industries Ltd. 2008 (226) ELT 249 (Tri) (b) Ralson (India) Ltd. 2015 (319) ELT 2....
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....view that merely by interpretation the duty cannot become NIL, which was prevailing as per the statute. If at all, there is any intention of the Govt. not to levy duty during the said intervening period, right course of action is that the Govt. should have issued the retrospective amendment Notification by exercising the power vested under Section 28A of the Customs Act, 1962, which reads as under....
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....f that payable on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which the duty was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.] [(2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty paid on such goods, or, as the case may be, t....