2019 (2) TMI 98

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....bsequently, it was noticed by the appellants that they were entitled to Nil rate of Basic Customs Duty for the said goods vide Notification No.54/2013 dt. 31.12.2013. Accordingly, appellants filed a refund claim for Rs. 1,86,787/- which was rejected by the original authority vide order dt. 18.3.2015 on the grounds that appellants had not challenged the assessment and that unless original order is challenged or modified, the claim for refund does not arise. In appeal, Commissioner (Appeals) vide impugned order dt. 30.08.2015 has addressed the appellant's submissions that the Bill of Entry was assessed extending Notification No.152/2009-Cus. dt. 31.12.2009 which was not in force at the time of assessment. Lower appellate authority however too....

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....y him may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs or Deputy Commissioner of Customs......... Section 27: Claim for refund of duty : (1) Any person claiming refund of any duty and interest, if any, paid on such duty : (i) paid by him; or (ii) borne by him may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs or Deputy Commissioner of Customs......... The Order-in-Original rejecting the refund claim has relied on the case law of Priya Blue Industries Vs CC (Prev.) [2004 (172) ELT 145 (SC)] which was decided on 17.9.2004; i.e. before Section 27 was amend....

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....Delhi DB) Simla Agencies Vs. CC (2) 1987 (30) (ELT) 963 TRI. Delhi) Food Corporation Vs. CC, Bombay. (3) 1983 (13) ELT 1566 (SC) Dunlop India and Madras Rubber Factory Vs. Union of India & Others) (iii) The Country of Origin Certificate was submitted at the time of customs clearance of the consignment. This Certificate is in the prescribed format issued by the Korean Chamber of Commerce. The said certificate copy is at page 133 of the Appeal Memorandum. The country of origin is noted in the Bill of Entry. The Appellant has been clearing goods with full exemption of basic duty for such imports from Korea with same type of Country of Origin Certificate. 3. On the other hand, on behalf of the department, Ld. A.R Shri B. Balamurugan....