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TMI Blog2009 (12) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with the Assistant Commissioner, Central Excise Division, Aligarh on 20-1-05 and 24-11-05. Vide the order 31-1-06 & 31-3-06 the Assistant Commissioner, Central Excise Division, Aligarh passed the refund claims of Rs. 3,51,339/- & 3,92,073/- and rejected the claims of Rs. 13,719/- & Rs. 5,639/- respectively on the grounds that the appellants have supplied the duty paid ATF exported as store for consumption on board and air craft on foreign run to Bhutan & Nepal respectively. Since the rebate claim pertains to Rule 18 of Notification No. 40/2001-C.E. (N.T.), dated 26-6-01 which does not cover the Bhutan & Nepal country flights for rebate claim of duty. Hence the impugned orders were passed by Assistant Commissioner, Central Excise Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India, whether levied by the Central Government or the State Government as the case may be." (iii) In view of the above, w.e.f. 23-11-02 no taxes & duties are leviable on supply of fuels and lubricants to the air crafts of the foreign countries covered vide aforesaid notification. Thus the oil marketing companies are entitled to seek refund/adjustment from the Central/State Government against the future payment of any duties paid on such transaction of ATF & lubricants after 22-11-02. (iv) The applicants have further submitted that Nepal/Bhutan has been covered under list of parties to the convention of international Civil Aviation 1944 (as on 30-6-02). (v) It is also submitted that Nepal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with India except Pakistan and Burma. Condition (1) of the said Notification reads as under : "That in regard to foreign countries having land frontiers with India this Notification shall apply to air flight to Pakistan, Bangladesh and Burma;" The country - Nepal is not covered in this Notification. The executive instruction quoted by the applicant relates to the year prior to 1950. The rebate claim is filed under Notification No. 46/94-C.E. (N.T.), dated 22-9-94. There is no instruction/circular issued on the subject after 22-9-94. The letters issued prior to issue of Notification cannot undo the provision of Notification. From the above discussion, it can be safely inferred that the said administrative instructions were not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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