9911796707
TMI Blog2017 (12) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund of taxes/duties on all inputs and it is the superfluous activity of collecting the additional duty for subsequent refund that would be the consequence of the proposition made on behalf of Revenue. Such procedural burden should not be visited lightly upon an exporter if the government is serious about promotion of exports - credit allowed - appeal dismissed - decided against Revenue. - E/87862/2013, E/CO-91152/2013 - A/90793/2017-13/11/2017 - Dated:- 13-11-2017 - Shri C J Mathew, Member (Technical) Commissioner of Central Excise And Service Tax Versus Lupin Industries Ltd Shri Sanjay Hasija, Superintendent Commissioner (AR) for the appellant Shri Sachin Chitnis, Advocate for the respondent ORDER Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and, that too, only in relation to such imports as claimed the benefit of notification no.53/2003-Cus dated 1 st March 2003. 3. The original authority dropped those proceedings on the ground that circular no.27/06-Cus dated 13 th October 2006 of Central Board of Excise Customs rendered the amendment of 2005 to be retrospective. Against this disposal, the adjudicating authority was directed to file an appeal seeking denial of credit availed on imports effected against notification no.54/2003 dated 1 st March 2003 as the amending notification did not incorporate reference in this notification. The first appellate authority held that the claim of Revenue of prospective application of the amendment should have manifested itself in a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner of payment of the duty that, in the context of entitlement to CENVAT credit, that is objected to. CENVAT Credit Rules, 2004 does not make such distinction and credit should be admissible even in the absence of a clarificatory insertion in a customs notification. That the said insertion is clarificatory should be important from the context of the placement of what is otherwise an aspect of domestic taxation in an instrument of a tax statute concerned with cross-border movement of commodities. Customs Act, 1962 does not purport to be deal with CENVAT credit. 6. Respondent is an exporter and is, thereby, entitled to a refund of taxes/duties on all inputs and it is the superfluous activity of collecting the additional duty for subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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