2025-VIL-1314-DEL-CU
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CUSTOMS High Court Cases

Customs - Refund of Customs Duty paid in excess – Due to a technical glitch in the EDI system, the petitioner could not claim the exemption at the time of filing the Bill of Entries and had to pay a higher amount of Customs Duty – Denial of refund of the excess amount paid stating that the refund claim was premature and the petitioner must first seek re-assessment of the Bill of Entries - Whether the petitioner is entitled to a refund of the excess Customs Duty paid due to the technical glitch in the EDI system, without the requirement of prior re-assessment of the Bill of Entries – HELD - The petitioner's goods were clearly covered by the exemption notification, and the benefit of the exemption ought to have been extended to the petitioner. The Department had not provided any response to the allegation of a technical glitch in the EDI system, which prevented the petitioner from claiming the exemption at the time of filing the Bill of Entries – Though refund cannot be directly issued without the re-assessment of the Bill of Entries, however, in the present case, where the petitioner's goods were clearly exempt, the amount cannot be held back, and the Bill of Entries should be re-assessed to facilitate the refund to the petitioner - Department is directed to re-assess the Bill of Entries within two months and, after completing the re-assessment, to issue the refund to the petitioner in terms of Notification 1/2016-Infrastructure Cess dated 01-03-2016 – The petition is allowed
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