B.S.V Murthy:— Respondent filed a Shipping Bill on 6.6.2008 for export of 3300 MTs of Iron ore Fine to China. Shipping Bills were assessed and export duty at 15% on FOB value was collected on 27.10.2008 Subsequently, Board Circular No. 18/2008 dated 10.11.2008 directed all the Field Formations to finalise all pending Shipping Bills filed up to 31.12.2008 by taking FOB price as cum-duty price while computing value. The original authority rejected refund claim filed by the respondent after issue of Board Circular on the ground that the importer-respondent has not challenged assessment and therefore, in view of the decision in the case of Flock India Ltd., 2001 (120) ELT 285 (S.C), refund is not admissible.
2. On appeal filed by the respondent, Commissioner (Appeals) took the view that the respondent is eligible for refund and allowed the refund claim. Revenue is challenging the order on the ground that in the absence of the challenge to the assessment order, the Commissioner should not have allowed the refund.
3. After hearing both sides, I find, as submitted by learned counsel for the respondent that the decision of Tribunal in the case of Commissioner Of Customs, Guntur v. Sameera Trading Company reported in 2011 (264) E.L.T 578 (Tri-Bang.)] came to the conclusion that in view of the provisions of section 18 of Customs Act, 1962 and in view of the Board Circular, refund is admissible. Since I find that the precedent Tribunal's decision is squarely application to the facts of the case and situations are exactly identical, following the precedent decision of the Tribunal, I reject the appeal filed by Revenue.