2018 (9) TMI 592

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....te falling under CTH 2614 00 20. According to the petitioner, before 1-3-2013, there was no export duty on ilmenite and from 1-3-2013, the Central Government vide Notification No. 15/2013-Cus., dated 1-3-2013 has imposed 10% export duty on ilmenite, unprocessed and 5% on ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) (2.5% w.e.f. 1-3-2015 vide Notification No. 8/2015-Cus., dated 1-3-2015). As the petitioner's product is processed and upgraded ilmenite, the petitioner sought for filing shipping bill with 5% export duty by classifying the product under Chapter Heading No. 2614 00 20. But, the Department insisted for paying export duty @ 10% instead of 5% for the petitioner's product - upgraded ilmenite. Thereafter, the p....

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.... the Hon'ble Supreme Court and the matter is pending [2016 (342) E.L.T. A54 (S.C.)]. Therefore, the refund claimed by the petitioner cannot be entertained. 7. Heard both sides. 8. Admittedly, the petitioner has paid the duty under protest @ 10%. But the appropriate duty would be 5% from 1-3-2013 vide Notification No. 15/2013-Cus., dated 1-3-2013 and 2.5% from 1-3-2015 vide Notification No. 8/2015-Cus., dated 1-3-2015. When a decision was taken by the Higher Judicial Forum, it is binding on the subordinate authorities. The Tribunal, admittedly, held that the duty is not leviable @ 10% as claimed by the appellant, but, it is only leviable under CH 2614 00 20, as per the Notification issued by the Department then and there. ....