2025 (12) TMI 960

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....h, 2016 and 6836085 dated 23rd September, 2016 in order to enable the Respondent No. 4 to grant refund of the amounts of Customs Duties paid in excess towards 'Infra Cess' to the Petitioner. 3. The Petitioner's grievance is that the Petitioner had imported golf carts which were exempted from payment of 'Infra Cess' in terms of Notification 1/2016-Infrastructure Cess dated 1st March, 2016. The said notification grants an exemption in the following terms: "G.S.R. (E). In exercise of the powers conferred by subsection (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-clause (3) of clause 159 of the Finance Bill, 2016, which clause has, by virtue of the declaration made in the said Finance Bill under the Pr....

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....ntries Nos. 4482323 6836085 and 263656 dated 7th March, 2016 and 23rd September, 2016 respectively. When the Petitioner was to file the Bill of Entries on the EDI system, since there was a technical glitch on the EDI system, the exemption could not be claimed. Instead of the Customs Duty payable to the tune of Rs. 2,95,426.71/-, the Petitioner had to pay Rs.3,51,303/-. The reason for the same has been explained in its letter dated 22nd May, 2017 which reads as under: "This has reference to captioned subject, we wish to inform you that we had paid customs duty @ Rs. 351303.00 vide TR6 Challan No. 2016165823/23.09.2016 instead of actual customs duty @ Rs. 295426.71 pertaining to captioned bill of entry. We further wish to state that ....

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....en to the Petitioner. The only reason given by the Department is in its communication dated 12th January, 2017 wherein the Department states as under: "In this regard, it is informed that the claim is pre-mature as the bill of entry under claim has been finally assessed and duty has been paid by you as per assessment. As you are not satisfied with the assessment, you are required lodge the protest challenging the assessment before the Assessing Officer and request for re-assessment or file an appeal before Commissioner (A) against the assessment. In view of above, the refund claim, in original, is returned herewith." 6. Ld. Counsel for the Petitioner submits that the refund has still not been paid and the Petitioner's representa....