TaxTMI 
TaxTMI 
2018 (7) TMI 550
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellants have filed refund claim of Rs. 67,05,000/- against the two following Shipping Bills : Sl.No. Shipping Bill Nos. Quantity Duty payment Particulars and date Application for refund filed on Amount of refund claimed 1 2 3 4 5 6 1. S/B.004473 Dt.03.09.07 22000 MT E-03 (AP) Dt.03.09.07 27.03.2008 Rs.55,00,000 2. S/B.004661 Dt.10.09.07 5000 MT E-24 (AP) Dt.10.09.07 27.03.2008 Rs.12,05,000 The appellants have been engaged in export of iron fines and as per the provisions of Finance Act, 2007 and the Customs Notification No.62/2007 dated 03.05.2007, a Customs duty @ Rs. 300/- per M.T. of iron ore fines having Fe contents 62% and above and @ Rs. 50/- pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2.4 The Assistant Commissioner vide its Order dated 18.03.2007, has rejected the appellants' refund claim on the following grounds : (i) That no samples for determining the Fe content from the export consignment was drawn by the Customs nor any request for drawal of the samples was made by the exporter at the time of shipment ; (ii) The exporter on the basis of test report got conducted by themselves from their private surveyor, namely, M/s Mitra S. K.Pvt. Ltd., determined that the Fe contents for export consignment is 63% and therefore, they have rightly paid the export duty @ Rs. 300/- per M.T. ; (iii) The adjudicating authority has also observed that in all the relevant export documents, like, Shipping Bill....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... had been that the refund claim is barred by time limit as it has been filed beyond the period of six months as prescribed under Section 27 of the Customs Act, 1962. 3. The ld.Advocate appearing on behalf of the appellant has primarily contested that they have paid export duty @ Rs. 300/- per M.T. on the export of iron ore fines on the basis of primary test report provided by their private surveyor, M/s Mitra S. K.Pvt. Ltd. as per test report dated 4th September, 2007. However, the final report has come on the later date, wherein the percentage of Fe content was 61.83%. The test report certificate to this effect given by their private surveyor, M/s Mitra S. K.Pvt. Ltd. has been produced before the authorities. It has also been contended ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f test report, which was also undertaken by the same surveyor, M/s Mitra S. K.Pvt. Ltd.. The shipping bills were finally assessed to export duty on the basis of their own declaration and export duty was discharged rightly by them at the time of export at @ Rs. 300/- per M.T. 6. It is a matter of record that the exporter has neither requested for drawal of samples in presence of the Customs authorities for undertaking re-test of the export consignment nor they have paid the export duty provisionally. Without suspecting the veracity of the samples, which have been put for re-test, we find it inappropriate to draw the samples from the export consignments and got the same chemically tested without knowledge of the authorities for claiming th....