Appeal can't file for Refund of Anti-dumping Duty paid merely by a letter from Department: CESTAT [Read Order]

Appeal can't file for refund of Anti-dumping duty paid merely by a letter from the department, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held as above.

Insecticides India Limited, the appellant filed a refund claim of Rs. 31,69,748/- on account of Anti Dumping Duty paid vide their letter dated 04.05.2018 on 07.05.2018. The Bill of entry dated 01.01.2018 was assessed to the duty of Rs. 15,45,715/- and Bill of entry dated 12.12.2017 was assessed to the duty of Rs. 15,57,623/- and the duty amount were paid by the Appellant.

The Appellant imported the „Phosphorus Acid” and declared in both the Bills of Entry under CTH 28092010. On post clearance Audit of above said Bills of Entry, it was found that goods imported under CTH 28092010 attract anti dumping duty vide Notification No. 33/2013-CUS (ADD) dated 31.12.2013. The department demanded the differential duty of Rs. 30,48,283 along with interest of Rs. 1,21,465/-.

Shri Hardik Modh, Counsel, appeared on behalf of Appellant submitted that Commissioner (Appeals) ought to have appreciated that the BOEs were never amended by the department to levy Anti – Dumping duty on the imported goods.  Further contended that in the absence of any Assessment order demanding anti-dumping duty, there is no requirement to challenge the assessment order. Shri Rajesh Agarwal, Superintendent (AR) appeared on behalf of the revenue reiterates the findings of the impugned order-in-appeal. 

A Coram of Single-member Mr Ramesh Nair(Judicial) observed that after the introduction of customs EDI system and its Risk Management Systems, a large number of consignments are cleared automatically based on the declarations with no assessment by any officer of the Bill of Entry. In such cases, where there is no assessment order at all by the officer there is nothing to appeal against and if there is any error resulting in excess payment of duty the same can be claimed as refund.

Further observed that the mention of wrong HSN code 28092010 instead of correct HSN code 28111990 in Bill of entry was an accidental slip and leading to erroneous collection of anti-dumping duty.

The payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department, therefore there is nothing in the bills of entry to challenge. The bench held that “the impugned order upholding the rejection of the refund claim on this ground is not sustainable and is liable to be set aside.” 

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