9911796707
TMI Blog1984 (3) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... I. 68 for home consumption on payment of appropriate duty under GP No. 867, dated 5-6-1980. Subsequently, the respondent company had received back 1860 pcs. out of the dispatched quantity of 1878 pcs. as shown in the gate pass on rejection by the buyers. The respondent company had intimated to the Revenue Authorities on Form No. D-3 i.e., Declaration of receipt of excisable goods on 6th April, 1981. The said goods were received back by the respondent on 4th April, 1981 at 17-00 hrs. viz. 5 pm. Thereafter, the respondent had filed an application for refund vide its application dated 27th July, 1981. Along with the refund application the respondent had filed a covering letter dated 27th July, 1981. The learned Asstt. Collector had rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. Asstt. Collector of Customs Others reported in 1977 E.L.T. (J. 236) wherein it was held : if such a light of refund is conferred by the Statute and if there is any condition imposed to the exercise of that right, that would be binding on that person concerned and he cannot claim his right to refund without such condition. Any such provision in any Statute is legal and valid. He has also referred to a Government of India decision in the case of Prakash Cotton Mills Ltd. reported in 1981 E.L.T. 216 wherein it was held that there is no provision for granting any refund of duty when the goods are destroyed at any post clearance stage in such cases after clearance of the goods on payment of duty. He has pleaded that in view of these arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both the sides and going through the facts and circumstances of the case, I hold that the destruction of goods is not covered by rule 173L of Central Excise Rules, 1944. Rule 173L pertains to refund of duty on goods returned to factory for being re-made, refined, reconditioned or subjected to any other similar process in the factory. The destruction of goods is not covered by any of the circumstances mentioned above. Rule 173L is reproduced as under : RULE 173L. Refund of duty on goods returned to factory (1) The Collector may grant refund of the duty paid on manufactured excisable goods issued for home consumption from a factory, which are returned to the same or any other factory for being re-made, refined, reconditioned or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory in the proper form. (3) No refund under sub-rule (1) shall be paid until the processes mentioned therein have been completed and an account under sub-rule (2) having been rendered to the satisfaction of the Collector within six months of the return of the goods to the factory. No refund shall be admissible in respect of the duty paid :- (i) in respect of opened packages containing goods with concessional rates of duty or partial exemption for the small or cottage sector, as set forth in the First Schedule to the Act, or by a notification issued under rule 8; (ii) if the amount of refund payable on the goods is less than rupees fifty; (iii) on goods which are disposed of in any manner other than for production of good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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