9911796707
TMI Blog2009 (2) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured into DTA on payment of duty as per 1st proviso to Section 3(1) of the Central Excise Act, 1944 (i.e. equal to the aggregate duties of customs which would be leviable under the Customs Act, 1962 or any other law for the time being in force, on like goods produced or manufactured outside of India and if imported into India) read with exemption Notification and Foreign Trade Policy; that since the appellant had to pay duty on the goods to be cleared into DTA prior to their removal from 100% EOU, the appellant maintained PLA and deposited amounts under various heads in advance to facilitate DTA clearances; that the appellant, 100% EOU was de-bonded on 14-9-2004 and was converted into DTA and on conversion as DTA unit, the appellant start ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the Tribunal s decision in the case of Eastern Agency v. CCE [1999 (106) E.L.T. 463]; (ii) that but the Assistant Commissioner refused to follow the ratio laid down in the said decision stating that the mater referred therein is with reference to the customs provisions and cannot be considered as applicable in the Central Excise provisions; (iii) that in the said case also, the assessee (the appellant) has also claimed the refund of amount deposited in advance and the department has rejected same holding that the same is time barred under Section 27 of Customs Act and however, the Tribunal has sanctioned the refund claim holding that since the said amount is advance deposit the provisions of Section 27 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red from department s side despite intimation. During the hearing, the Advocate reiterated the submissions made in the appeal memorandum. 4. I have gone through the case records including the record of PH and decisions relied upon by the appellant/Advocate. The undisputed fact in this case is that the appellant started availing full exemption from payment of Central Excise duty in terms of Notification No. 30/2004, dated 9-7-2004 and therefore, there is no possibility of utilizing the amount lying in PLA account. Once the Assistant Commissioner has held that the refund cannot be granted under section 11B of the Central Excise Act, 1944, the next question follows that what to do with the amount which is lying in the PLA account and also th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the Board s Circular No. 275/B7/2000 CX.8A dated 2-1-2002, the amount should have been paid back and there need not be any elaborate procedure to be followed for claiming refund. (a) Eastern Agency v. CCE, Calcutta [1999 (106) E.L.T. 463 (T)] Refund - Customs duty paid by appellant in anticipation of export of goods - Goods not having been exported, question of export duty not arises - Section 27 of Customs Act, 1962 inapplicable , (b) CCE, Mumbai-V v. Atul Industries [2004 (168) E.L.T. 353 (Tri.-Mumbai) - Refund - Limitation - Payment obtained from assessee by departmental authorities as a deposit towards potential liability - Provisions of Section 11B of CEA, 1944 not applicable for claiming refund of revenue deposit , ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
