JAINSONS INDUSTRIES LTD Vs. CC

JUDGEMENT

(1.) AFTER hearing both the sides, we find that the appellant imported Ball Valves against two bills of entries dated 07/02/07 and 31/1/07. The duty was discharged on the said imports on the tariff value on 09/2/07 and 02/2/07 respectively. Subsequently, the appellants realized that they were entitled to the benefit of Notification No. dated 22/1/07, which prescribed concessional rate of duty, they filed refund claims for excess payment made by them to the extent of Rs. 1,25,450/ - and Rs. 35,519/ -. The said refund claims were made on 15/11/07. The claims made by the party stands rejected by the lower authorities on the ground that they had not challenged the bill of entry and as such in terms of the law declared by the Hon'ble Supreme Court in the case of Flock India Pvt. Ltd. : 2000 (120) E.L.T. 285 (S.C.) and Priya Blue Industries Ltd. vs. CC (Preventive) : 2004 (172) E.L.T. 145 (S.C.), their refund cannot be entertained.

(2.) HOWEVER , we find that the appellants have not claimed the benefit of the notification in the bill of entry itself. The reason for non -claiming the notification benefit is that they were not aware of the existence of the same in as much as the recently issued notification which dated 22/1/07 was not updated by the Customs in the EDI system. As such, it can be safely concluded that there was no lis between the appellant and the Revenue. Had the appellant been aware of the issuance of the said notification and had they claimed the same in the bill of entry, the Revenue would have extended the benefit of the same to the appellant.