TaxTMI 
TaxTMI 
2023 (4) TMI 929
X X X X Extracts X X X X
X X X X Extracts X X X X
.... for export of 12000 MTs of Iron Ore Fines for export to China. Shipping Bill was provisionally assessed at the Customs enhanced FOB value of US$ 167 per MT and duty paid accordingly. However, for constraints of space of draft only 4167 MT of Iron Ore Fines was exported. The exporter, therefore, filed refund claim under Section 27 of the Customs Act, 1962 for refund of duty paid and quantity short-shipped. Vide order dated 8th August, 2012, the appellants were sanctioned export duty refund of Rs. 1,16,94,512/-. It is the appellants' case that they have not been refunded an amount of Rs. 21,32,941/- that ought to have been paid to them in terms of contractual/obligations entered into with the importers. It is their case that according to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... analysis reports, short shipment certificate, debit note on demurrage etc. which were required towards finalization of impugned shipping bill, the appellant submitted the same to the authority for their necessary action." 3. On the other hand, it is the contention of the of ld. D.R. for the Revenue that refund as due on short shipped quantity is fully paid and there has been no short payment to the appellants. 4. Heard both sides and perused the case records. 5. It is observed that the shipping bill No.4771942 dated 29th July, 2011, was filed for export of 12000 MT of Iron Ore Fines Fe - 63.5% (Decl.FOB @ US$ 161 PMT) and assessed to Customs duty at the rate of US$ 167 per MT. 6. As against the declared quantity of 12000 MTS only 4167....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on in order in original as under : "It is seen.......................... Further, it seen that since this is a case of refund of the duty paid in respect of goods, which have not been exported, the ................. (Emphasis supplied)" 9. For ease of convenience , it is imperative to consider the following calculations submitted by the Revenue in support of their contention : (i) Assessment calculation of export quantity of 12000 MT of iron ore fines : Shipping Bill No.4771942 dated 29.07.2011 Item declared as : Iron Ore Fines Fe-63.5% Quantity : 12000.00 MT Declared FOB Unit Price : US $ 161.00 Per MT Assessed FOB Unit Price : US$ 167.00 Per MT FOB Value = US$ 2004000.00 Ex Rate &....