TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 977
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....e appearing on behalf of the Respondent importer, makes the following submissions: 3.1 The Respondents have imported Optical Interface Modules (OIM) and classified the same as CTH 85177090 [presently CTH 85177990] and presented their Bill of Entry accordingly, seeking the exemption granted under Notification 57/2017-Cus which grants BCD @ NIL on inputs, parts, and sub-parts used in manufacture of goods under heading 8517 3.2 The Examination report by assessing officer changed the declared CTH from 85177090 to 85176290 where the BCD was enhanced from NIL to 20% In order to meet their requirement, the Respondent paid the Customs Duty applicable for CTH 85176290 'Under Protest' and cleared the goods. The importer also submitted the PD bond and Bank Guarantee and released the goods and contested the issue. 3.3 On appeal, after going through the factual details and the statutory provisions and the clarifications given by the CBIC, the Commissioner (Appeals) vide the impugned Order-in-Appeal No. KOL/CUS/Aiport/KS/231/2024 was passed on 09.04.2024, accepted the respondent's submission that the goods in question would be classifiable under CTH 8517090 [Presently CTH 851799....
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.... it gets confirmed by the letter dated issued by the Dept. 05.02.2021, accepting the respondent's classification of CTH 85177090. Therefore, the denial of the exemption of Customs Duty @ NIL in terms of Notification NO.57/2017 is illegal. The respondent would be eligible for the refund excess Customs Duty alongwith interest from the date of payment by the Appellant till the date on which the refund is granted. 5. The respondents have paid the Customs Duty was paid "under protest". [Copy of the letter enclosed] 6. Though after the Order-in-Appeal No. KOL/CUS/Aiport/KS/231/2024 was passed on 09.04.2024 the respondent approached for refund of the excess paid Customs Duty, the same still stands unpaid on the pretext that the issue is pending before the Tribunal. The Board's Circular No. 572/9/2001- Central Excise 22/02/2001 clearly states no refund/rebate claim should be withheld on the ground that an appeal has been filed against the order giving the relief, unless stay order has been obtained. 7. The Respondent would like to draw attention to the recent ruling pronounced by Commissioner of Customs (Appeal), Kolkata in case of M/s AHANA COMMERCE PVT. LTD. Vs ASSISTANT COM....
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....sioner (Appeals) is dismissed." 12. In view of the above submissions, it is prayed that the Revenue may be directed to grant the Refund of the excess Customs Duty paid along with interest of 12 % from the date of initial payment by the Respondent till the same is paid to the appellant. 13. To summarize the Respondent's submissions: (a) It may be held that the goods in question Optical Interface Modules [OIM] may be held as classifiable under CTH 85177090 (Current CTH 85177990) and not under CTH 85176290 as is being canvassed by the appellant Revenue. On this ground the appeal filed by the Revenue may be dismissed. (b) Considering the fact that the Dept. itself has held that the classification adopted by the appellant under CTH 85177090 is correct, as per the letter dated 05.02.2021 which relied on Office memorandum dated 29.10.2019, the refund may be granted along with interest from the date of payment of Customs Duty till the same is paid to appellant. (c) The Refund may be granted with interest of 12% as has been held in the cited case laws. 14. Heard both the sides and perused the appeal papers and the other documents placed before us. 15. ....
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....the respondent about refund of Customs Duty along with interest, we find that it is on record that they have paid the Customs Duty [which is not payable if the classification is taken as CTH 85177090 / 85177990] "Under Protest". The letter filed by them at the time of filing their Bill of Entry is extracted below: 22. Further, even the Commissioner (Appeals) in Para 6 of the OIA has given the following findings : "...........Since the imported goods were urgently required by the appellant due to pre-market commitment, the appellant has paid the applicable enhanced duty under protest". 23. From the above factual details discussed, we fail to understand as to why in the first place, the Revenue took the stand that the OIM should be classifiable under CTH 85176290 in the year 2022, which goes against their own accepted position of the same as being classifiable under CTH 85177090 as per their own letter dated 05.02.2021. This act of the Revenue has caused undue hardship to the respondent, who had to shell out the Customs Duty in order to clear the consignment which was not required to be paid at all. After this, they were made to run from pillar to post. The Adjudicatin....
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.... of Commissioner (Appeals) order, but it is the date of filing of refund application needs to be taken. 12. In the case of Tengapani Tea Estate, M/s. Betjan Tea Estate Vs. Commissioner of CGST & CX, Dibrugarh Commissionerate - 2021 (9) TMI 22, this Bench has held as under : "Since the claim for refund/exemption filed by the Appellants in 2008 was eventually adjudicated in favour of the Appellants in 2019, it is evident that there was a delay in the processing of the refund in favour of the Appellants. The Original Authority and the Appellate Authority have proceeded on the premise that the communication dated 27 February 2019 is a claim for refund, which is factually incorrect - The said communication dated 27 February 2019 by the Appellants is only forwarding and inviting the attention of the jurisdictional refund sanctioning authority to the Final Order dated 9 July 2018 passed by this Tribunal and cannot be construed as a fresh claim ................................ It is settled by the decision of the Hon'ble Supreme Court in Ranbaxy Laboratories case [2011 (10) TMI 16 - SUPREME COURT] that the said period has to be reckoned from the date of the a....
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....aid Notifications issued under Sections 11AA, 11BB, 11DD and 11AB of the Excise Act, the grant of interest @ 12% per annum seems to be appropriate. Thus, for the reason stated above, Excise Appeal No. 70628 of 2019 is allowed and the order dated 28-5-2019, passed by the Commissioner (Appeals) is modified to the extent that interest shall be granted to the appellant @ 12% instead of @ 6% from the date of deposit till the date of payment. 16. In Churchit Interntional Vs CC (Export), vide Final Order No.58537/2024 dated 6.9.2024, the Delhi Tribunal has held as under : The Appellant was made to deposit Rs.50,00,000/- involuntarily under threat of arrest during investigation on 18.03.2014. Thereafter, Assistant Commissioner of Customs (Refund) vide Order-in-Original No.045/2021 dated 24/12/2021 allowed the refund of Rs. 50,00,000/-but had not granted interest on the said amount. 5. Having heard both the parties and after perusing the record it is worth noting that amount of Rs.50,00,000/- was deposited much before issuance of show cause notice and adjudication order did not confirm any demand against the appellant and thus the said amount was never appropriate....
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....f India सीमा शà¥à¤²à¥à¤• आयà¥à¤•à¥à¤¤ का कारà¥à¤¯à¤¾à¤²à¤¯ (विमानपतन à¤à¤µà¤‚ हवाई-मालà¤à¤° परिसर) Office of the Pr Commissioner of Customs (Airport & ACC) à¤à¤¯à¤° कारà¥à¤—ो कॉमà¥à¤ªà¥à¤²à¥‡à¤•à¥à¤¸, à¤à¤¨à¤à¤¸à¤¸à¥€à¤¬à¥€à¤†à¤ˆ à¤à¤¯à¤°à¤ªà¥‹à¤°à¥à¤Ÿ, कोलकाता-700052 Air Cargo Complex, NSCBI Airport, Kolkata-700052 Fax No. - 033-2210 5102 Email Id :- [email protected] Tel: - 033-2243 53 72 To. Tirumala Seven Hills Pvt Ltd. 40,Strand Road 3rd Floor. R. No .- 10,W.B .- 700001 Sub: Classification of Optical Interface Module/ Optical Transceiver(SFP/XFP Module) in Bill of Entry No .- 5449257 dated 26.10.2019. Please refer to this office letter dated 19.09.2020 on the above mentioned subject wherein you were requested to offer comments as to why above mention....
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.... To The Deputy Commissioner of Customs (Grp 5C), Air Cargo Complex, NSCBI Airport, Kolkata - 700 052 30-09-2022 Sir, Sub- Import of Optical Interface Modules- M/s Tirumala Seven Hills, Kolkata-Reg Ref- BoE # 2536863 dated 21.09.2022 Your kind attention is invited to the above subject. We have imported Optical Interface Modules and have claimed the classification of the said goods under CTH 85177990 as parts. However during assessment of the said bill of entry, the classification has been changed from that claimed by us in self-assessment to CTH 85176290. It is also submitted that the classification of the goods has been changed in-spite of the fact that a detailed clarification awe have submitted a detailed clarification with regards to the query raised in the subject matter. But the FAG has overlooked and has not considered the clarifications submitted there in and assessed the bill of entry under CTH 8517 6290. It will not be out of place to mention that a clarification vide OM File No.16-01/2016- ip(pt.2 dated 29-10-2019 was issued by DOT to the Board wherein it has been clarified that it is one of the component/parts which is mounted on cards (Printed Cir....