TaxTMI 
TaxTMI 
2000 (5) TMI 137
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....use, the rate of basic customs duty was 30%. 1.2The said warehoused goods were thereafter removed from warehouse on different dates. The subject matter of the present appeal relates to quantity of 1126.38 MTs out of the aforesaid consignment which was removed from the warehouse on different dates between 1-4-1994 to 20-6-1994. This quantity was a part of the quantity of 2657.93 MTs for which the concerned Bill of Entry for Ex-bond clearance for home consumption was filed by the appellant. 1.3W.e.f. 1-3-1994 the rate of basic customs duty on lead concentrates falling u/s. h. No. 2607.00 of the Customs Tariff was reduced to 10% ad valorem by reason of the amendments made by the Finance Bill, 1994. Till 28-2-1994, rate of basic customs duty ....
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....he Custom Authorities on 18-7-1995 and the appellant was informed about the same by a letter, dated 20-7-1995. Before this date, on 13-9-1994, the appellant filed its refund claim for the excess duty of Rs. 12,45,303.75 paid by it, that is, the difference between Rs. 24,34,002.77 (duty paid) and Rs. 11,88,699.02 (duty payable) in respect of the said quantity of 1126.38 MTs. Thus, the refund claim was filed even before finalisation of the provisional assessment. The refund claim was also well within 6 months from the dates of actual removal of the goods from the warehouse which took place during 1-4-1994 to 20-6-1994. 1.6The only ground given by the Commissioner (Appeals) for rejecting the said refund claim is that under the provisions of S....
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....terpretation will lead to absurd results. If even in cases of finalisation of provisional assessments, Section 27 is sought to be applied, it would lead to the following results - (a) if the provisional assessment is finalised after expiry of 6 months and it is found that the assessee had made excess payments, such an assessee will not be entitled to get refund of the excess payment. (b) The aforesaid interpretation will totally nullify and set at naught the provisions of Section 18(2) of the Customs Act and will render the same otiose and meaningless. It is well settled that an interpretation which makes a provision meaningless and redundant cannot be an....
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....onally. It was held in para 17 that in cases of provisional assessment, the relevant date for filing the refund claim would be the date of final assessment. (d) 1999 (109) E.L.T. 1006 (C.C.E., Jamshedpur v. Usha Beltron Ltd.) - In this matter, it was held that refund arising out of finalisation of assessment is required to be granted by the Department even without the assessee making an application for such refund. (e) 1999 (114) E.L.T. 461 (TISCO Ltd. v. C.C.E., Jamshedpur) - In this matter also, it was held that relevant date for computing the period of limitation in cases of provisional assessment is the date of finalisation of such assessment. (f)&nbs....