2023 (5) TMI 306

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....he Appellant Shri D. S. Mann , Authorized Representative for the Respondent ORDER Per : Anil G. Shakkarwar Present appeal is directed against impugned Order-in-Appeal dated 21.08.2019. 2. Brief facts of the case are that the appellant imported Ethylene through tanker vessel and filed Bill of Entry No. 5300474 dated 21.02.2018. The goods were assessed provisionally under Section 18 (....

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....oner (Appeals). The learned Commissioner (Appeals) decided the appeal through impugned order and did not interfere with the order dated 05.03.2019 passed by the original authority. Aggrieved by the said order of learned Commissioner (Appeals) appellant is before this Tribunal. 3. Heard the learned Counsel for the appellant. The learned Counsel for the appellant has relied on the decision of thi....

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....d that the assessment was initially done under sub-section (1) of Section 18 of the Customs Act, 1962. The said provision deals with provisional assessment of duty. Sub-section (2) of Section 18 deals with the actions to be taken on finalization of such provisional assessment. The provisions under sub-section (2) of Section 18 of Customs Act, 1962 provide for 2 situations. One situation is when th....

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....hority, I find that the order is not in accordance with the provisions of sub-section (2) of Section 18 of Customs Act, 1962. The original authority has, for the reason of unjust enrichment, rejected the refund claim. When excess duty is paid under sub-section (1) of Section 18 of Customs Act, 1962, under sub-section (2) of Section 18 ibid there is no provision for rejection of refund of excess du....