By oversight an Importer has paid duty @ 5% instead of 1% and forgot to avail notification benefit. Is importer eligible to get refund by producing COO with retrospective effect ?

There is no issue of interpretation of notification and the matter is based on fact finding. If the appellant has produced the certificate of country of origin then there is no dispute between the parties. The appellant is required to pay Basic Customs duty at the rate of 1% and excess duty paid by the appellant is to be refunded.Certificate of origin can be produced later-on but with the words ISSUED RETROSPECTIVELY in remarks column.

OKAYA POWER LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, CHANDIGARH 12.04.2017

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