ADLURI FOODS Vs. ASSISTANT COMMISSIONER OF CUSTOMS (REFUND)

JUDGEMENT

(1.) The writ petition has been filed by the petitioner laying challenge to the Order in Original No.48134/16 Job No.47133/16, dated 01.07.2016, and consequently seeking a direction to the respondent to refund Rs.53,583/- and also pay interest at the rate of 30% from 22.05.2006 to 29.12.2014 on Rs.4,13,115/-.

(2.) The petitioner is involved in the business of importing fruit juice. During the relevant period, it filed three Bills of Entry, namely, 838077, dated 20.01.2006 ; 870263, dated 08.09.2005 ; and 765947, dated 07.03.2005 for the clearance of fruit juice, which were assessed for duty under CTH 20098090 at BCD 30%, CVD 16%, Cess 2% and CEX Cess 2% totalling to Rs.8,34,774/- and cleared for payment of duty. Subsequently, the petitioner came to understand that the goods are classifiable under CTH 2001.10 and vide Notification No.6/2002 Sl.No.9, amendment was issued exempting the said goods imported by the petitioner from Countervailing Duty (CVD).

(3.) Therefore, the petitioner submitted refund application dated 20.01.2006 and also the letter dated 01.03.2006 to the Adjudicating Authority/Assistant Commissioner of Customs seeking trade discount from the assessable value of the import. It also submitted the letter dated 03.03.2006 seeking to grant exemption of CVD and for refund. The Adjudicating Authority vide Order-in-Original dated 22.05.2006 allowed both the claims and ordered refund of Rs.4,13,114/-.