9911796707
TMI Blog1985 (2) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and upon hearing the arguments of Shri A.Y.N. Gupta, Advocate for the appellant and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the respondent, the Tribunal makes the following Order : 3. A claim by M/s. Bharat Fritz Werner (P) Limited, the appellant herein, for refund of ₹ 19,184.33 being the duty paid on 7 units of universal milling machines supplied by them to Central Tool Room and Training Centre, Calcutta, on the basis of a purchase order of Danish International Development Agency, was rejected by the Asstt. Collector of Central Excise, Yeshwantpur Division, Bangalore, vide Order C. No. V/68/18/65/82, dated 7-10-1982 on a finding that Trade Notice No. 46/79, dated 22-2-79 does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Danish International Development Agency from the suppliers mentioned in Col. 4 of the Schedule and supplied to the Central Tool Room and Training Centre, Calcutta. In view of the delayed intimation regarding the exemption, he urged that the limitation must be based from the date of knowledge, and if it is held that there is any delay in the claiming of the refund it should be condoned. With reference to the Collector's observation regarding non-retrospective effect of the order of exemption, he drew our attention to the operative part of the Government's order which refers to "goods which are ordered for purchase". He also referred to Section 9 of the Limitation Act and stated that principles similar to it should be applied regarding c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erstand why an exemption that is so specific to the goods in question, as this one, cannot be given effect to simply because it acts on a past consignment. The exemption giving power knew quite well at the time that it issued the order that the goods had been cleared already. In exempting the ammonium chloride in question from payment of customs duty and auxiliary duty in excess of 5% ad valorem subject to certain conditions, there is no doubt that the exemption giving power knew that it would only act retrospectively." I respectfully agree with the above views of my brethren. In the circumstances of the present case the fact of existence of an order has to be taken into account and not whether the Government exceeded its authority in pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
