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TMI Blog2017 (12) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent-assessee to pay the duty. Even otherwise, the impugned order permits the Revenue to proceed in case of any wrongdoing in the case of the supplier. The impugned order does not require any interference. Duty has been paid by the respondent-assessee to the supplier, hence they are entitled to benefit and refund on export - appeal dismissed - decided against appellant-Revenue. - CEAC 8/2017 & CM No.15296/2017 - - - Dated:- 13-12-2017 - MR. SANJIV KHANNA MS. PRATHIBA M. SINGH JJ. Petitioner Through: Mr. Sanjeev Narula, Sr. Standing Counsel (Customs, CBEC) with Mr. Abhishek Ghai and Ms. Anumita Chandra, Advocates. Respondent Through: Dr. Prabhat Kumar and Mr. Arjun Malik, Advocates. SANJIV KHANNA, J. (ORAL): This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Appeals. 6. Aggrieved, the Revenue preferred further appeal before the Tribunal which, as recorded above, has been dismissed by the impugned order affirming the findings recorded by the Commissioner Appeals and observing that the respondent-assessee had asked for credit of duty actually paid and not duty which was payable and available. This fact was undisputed as the Revenue had not challenged the factum of payment of duty by the respondent-assessee to the supplier. Further, the officer who had issued the show cause notice did not have jurisdiction to re-open the assessment of the supplier. 7. We have heard counsel for the appellant-revenue and the respondent-assessee and do not find any reason to interfere. On being asked, counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured (i) in a free trade zone or a special economic zone and brought to any other place in India; or (ii) by a hundred per cent export-oriented undertaking and brought to any place in India. Explanation . - In this proviso, free trade zone , special economic zone and hundred per cent export-oriented undertaking shall have the same meanings as in Explanation 2 to sub-section (1) of section 3. 5A (1A) For the removal of doubts, it is hereby declared that where an exemption under sub-Section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t following procedure prescribed in SEZ Rules, 2006. (b) Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units, with prior intimation to concerned DC and Customs authorities. (c) Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for second unit for payment of duty, on DTA sale by second unit. Aforesaid paragraphs postulate and state that the exemption granted is not absolute, but is hedged with conditions which have to be satisfied. Prior intimation to the custom authorities and DC has to be made. Procedure for inbound movement of goods has to be followed. In the present case, it is not the case of the Revenue that the said procedure was followed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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