Page 156 - ELT_2nd_15th April 2020_Vol 372_Part

202 EXCISE LAW TIMES [ Vol. 372

and Notification No. 515/86-Cus., dated 30-12-1986 and finally assessed the
15 Nos. of Bills of entry as per below mentioned details;
TABLE-2

Sr. BE No. BE Date Assess- Custom & Exemp- Rate Duty Excess
No able Additional tion No- of payable Duty
Value Duty paid tifica- Duty paid
as per BE tion paya-
claimed ble
1 F-02765 5-10-1986 1979122 2830546 197/76 40% 791649 2038997
2 F-02766 5-10-1986 320906 561929 197/76 40% 128362 433567
3 F-02767 5-10-1986 393870 673044 197/76 40% 157548 515496
4 F-02768 5-10-1986 210147 270155 197/76 40% 84059 186096
5 F-02769 5-10-1986 6931019 12929252 197/76 40% 2772408 10156845
6 F-00607 17-2-1987 12943291 11702330 515/86 25% 3235823 8466508
7 F-00610 17-2-1987 4591292 8750926 515/86 25% 1147823 7603103
8 F-00611 17-2-1987 359959 633528 515/86 25% 89990 543538
9 F-00613 17-2-1987 3107 5826 515/86 25% 777 5049
10 F-00614 17-2-1987 14342266 18984199 515/86 25% 3585567 15398632
11 F-00615 17-2-1987 551987 922232 515/86 25% 137997 784235
12 F-00616 17-2-1987 1087736 2518298 515/86 25% 271934 2246364
13 F-00617 17-2-1987 5209640 7081481 515/86 25% 1302410 5779071
14 F-00641 20-2-1987 16060 20878 515/86 25% 4015 16863
15 F-00685 21-2-1987 5078 9547 515/86 25% 1270 8277
TOTAL 67894271 13711630 54182641
Therefore, after the final assessment an excess duty amount of
Rs. 5,41,82,641/- paid by the claimant was quantified by the Deputy Com-
missioner in the Order-in-Assessment No. KDL/DC/NC/105/GR.V/2016,
dated 23-1-2017.
24. Further, sub-section (2) of Section 18 of Customs Act, 1962 is extracted
here;
“(2) When the duty leviable on such goods is assessed, finally or re-
assessed by the proper officer in accordance with the provisions of this Act,
then-
(a) in the case of goods cleared for home consumption or exportation,
the amount paid shall be adjusted against the duty finally assessed
or re-assessed, as the case may be and if the amount so paid falls
short of, or is in excess of the duty finally assessed or re-assessed, as the
case may be, the importer or the exporter of the goods shall pay the
deficiency or be entitled to a refund, as the case may be;
(emphasis supplied)
Therefore, in terms of the above provisions of Section 18(2)(a) of Customs
Act, 1962 the claimant is entitled for the refund of excess duty paid for the
imports made by them subject to examination of doctrine of unjust enrich-
ment.”
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