2023 (8) TMI 741 - AT - Central Excise

Refund of duty paid - benefit of the Notification No. 12/2012-CE(supra) was inadvertently not availed at the time of removal of the goods - denial on the grounds that the Appellant did not produce any document to prove that the goods were supplied against ICB - HELD THAT - In this case the goods were supplied by the appellant to Mega Power Project against ICB and the same are exempted under Serial No.336 of the Notification No.12/2012-CE dated 17.03.2012 and the appellant has also complied with the condition of the said Notification and is not required to pay duty in terms of Serial No.336 of the Notification No.12/2012-CE dated 17.03.2012 read with Serial No.507 of the Notification No.12/2012-Cus dated 17.03.2012. Therefore, the appellant is not liable to pay duty. Accordingly, the excise duty paid by the appellant at the time of clearance of the goods is liable to be refunded. Appeal allowed.

Summary

Issues involved: Refund claim rejection by authorities below.

Summary:
The appellant supplied Stainless steel HR plates to a Mega Thermal Power Project under International Competitive Bidding (ICB) and claimed exemption under relevant notifications. However, due to an inadvertent error, excise duty was charged on the invoice. The appellant filed a refund claim which was initially rejected on the grounds of lack of proof of ICB supply. Despite providing detailed evidence, the appellate authority upheld the rejection citing uncertainty regarding the purchase order being part of ICB. The Tribunal found that the goods were indeed supplied under ICB, meeting all conditions for exemption. Consequently, the appellant was deemed not liable to pay duty and the excise duty paid was ordered to be refunded. The appeal was allowed with consequential relief.