2004 (2) TMI 87 - CGOVT - Central Excise

Summary

Issues Involved:
1. Refund claim of CVD duty paid at the time of re-import of goods.
2. Validity of grounds for payment of duty under protest.
3. Requirement to file the claim at the port of import.

Analysis:
1. The appellant exported goods but due to quality problems, the goods were returned and a refund claim of Rs. 8,24,405/- of CVD duty paid at the time of re-import was rejected. The rejection was based on various grounds including failure to submit appeal against the assessment order, delay in filing the refund claim, and non-submission of original duty paying documents. The Commissioner upheld the rejection, leading to the Revision Application.

2. The Revision Application challenged the rejection on the grounds that the goods were exempted from customs duty, C.V. Duty was paid under protest, and the re-processed goods were subsequently exported. The appellant argued that non-giving of reasons for paying duty under protest should not be a valid ground for dismissal. The application also highlighted that the refund claim was accepted by the Dy. Commissioner, Vapi.

3. The Government considered the submissions and observed that the appellant agreed to pay C.V.D. under protest in a letter dated 10-4-1998. The Commissioner (A) had held that the ground for payment of duty under protest should be incorporated, but the Government referred to a Supreme Court case to emphasize that particularizing the ground is not necessary. The Government disagreed with the Commissioner's observation on this point.

4. Additionally, the Commissioner (A) stated that the claim should have been filed at the port of import. However, the Government noted that the refund claimed was for the countervailing duty paid, which was deposited at the insistence of customs authorities. The Government concurred with the Commissioner's view on this matter, suggesting the applicants take appropriate action to settle their claim before the proper authority.

In conclusion, the Revision Application was dismissed, and the Government ordered the applicants to take necessary steps to settle their claim as per the law.