9911796707
TMI Blog2009 (12) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), Central Excise, Lucknow. 2. Brief facts of the case are that the applicants have supplied the duty paid ATP (Aviation Turbine Fuel) to the Air crafts on foreign run and hence filed the refund claims of Rs. 3,65,058/- 3,97,712/- respectively 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernational Civil Aviation or which has entered into air services agreements with India. Operating a scheduled or non scheduled international air service to or from India, shall be exempted from levy of all taxes and duties in 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed under said notification, rebate of duty is statutorily not admissible on export whether by land or by sea, to a foreign territory having common land frontier 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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