Custom
TRT-2025-
Cestat Ahmedabad
Date:-30-08-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 30 August 2022
Facts –
- The Appellant, The Andhra Sugars Limited, imported sulphur in bulk and filed Bills of Entry as per the quantity indicated in the Bills of Lading and paid duty.
- Thereafter, according to the appellant, it found that lesser quantities of the goods were delivered by the Master of the Vessel and therefore, less duty was required to be paid.
- The appellant filed two refund claims on this ground which were rejected by the lower authority and such rejections were upheld in the impugned orders.
- Aggrieved, the appellant filed an appeal.
Issue –
- Whether the order of rejection of the refund claim by the appellant is sustainable?
Order –
- The Tribunal observed that self-assessment of duty by the appellant has attained finality and has not been appealed against and hence no refund can be sanctioned so as to modify the assessment by reducing the quantity of goods as claimed. The same view was taken in the Supreme Court’s case ITC Ltd.
- Also, remission under section 23 does not apply to this case as the goods are not even claimed to have been imported and then lost or destroyed before their clearance for home consumption therefore no refund could be sanctioned.
- The draught survey report and other reports based on which the appellant claimed that there was short landing of the goods are inconclusive inasmuch as the remarks of the appellant or his representative was that goods were landed short, the remarks of the Master of the Vessel who landed the goods was that the entire Bill of Lading quantity of goods was landed.
- Therefore, the impugned order was upheld. Appeal dismissed.
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