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TMI Blog2018 (5) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... - 19-4-2018 - Mr. M. V. Ravindran., Member (Judicial) Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant. Shri S. Thirumalai, Advocate for the Respondent. [Order per: M. V. Ravindran.] These three appeals are directed against Orders-in- Appeal No. HYD-EXCUS-001-APP-040, 041 042-17-18-ST dated 19.06.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding refund of Central Excise duty paid on various petroleum products which are consumed by the respondent whether it can be refunded or otherwise. 4. Respondent is an organization recognized as an international organization by virtue of Section 3 of the United Nations Act and also ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on them at the time of clearance from IOCL. As regards facts it is not is dispute that ICRISAT is an international organization notified by the Government of India in terms of Section 3 of the United Nations (Privileges and Immunities) Act, 1947 and that they are entitled to exemption in terms of Notification No. 108/95-C.E. The exemption granted under the said Notification No. 108/95-C.E is with respect to all goods falling under the schedule of Central Excise Tariff Act when supplied to the United Nations or to an international organization for their official use or supplied to the projects financed by the United Nations or the said international organization as approved by the Government of India. It has been submitted in appeal by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X8 dated 14.08.2008. In this connection, it is observed that in terms of the CBEC circulars F.No. III/7/76- CX3 dt. 20.4.1976 and F. No. 111/5/79-CX3 dt. 19.10.1979 a restriction in terms of quantity and the amount of duty eligible to be refunded on petroleum products has been sought to be enforced when such fuel is used in official vehicles by UN and its agencies and diplomatic/consular missions etc. The departmental appeals rely on a Delhi Central Excise Collectorate Public Notice containing the said CBEC instruction dated 20.04.1976. Going by the title of the said Public Notice whose current validity has not been shown to be inapplicable by the respondent in the instant proceedings, I am of the considered view, as has been pointed out in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l application that the restriction of the amount of refund admissible per litre per vehicle in a month is only with reference to the fuel supplied to diplomatic missions etc., which does not include UN or its agencies within its ambit. As has been submitted by the respondent, I find that the diplomatic missions recognized under the Diplomatic Relations (Vienna Convention) Act, 1972 are different from the international organization recognized under United Nations (Privileges and Immunities) Act, 1947 to which category the respondent falls. It appears that CBEC in circular F.No. 111/5/79-CX3 dt. 19.10.1979 has not included international organization for such restriction on quantity. Therefore, the restriction of the amount of refund admissibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed by respondent herein i.e. ICRISAT. I reproduce the relevant paragraphs. 2. In para 4 of this circular, it was clarified that the exemptions to specified categories of end-users would continue to be in force. It was indicated therein that difficulties/problems were likely to arise in respect of clearances which are not made directly to such end-users. It was directed that such difficulties should be examined and intimated to the Board for providing mechanism for refund, if necessary. It has now been reported that there is difficulty in extending the benefit of Notification No. 108/95-Central Excise dated 28.08.1995 (as amended) to Petroleum, Oil and Lubricants which are not supplied to ICRISAT directly by the manufacturers but throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner/Deputy Commissioner of Central Excise under whose jurisdiction the concerned office of ICRISAT making the claim is located, ICRISAT should also issue a certificate that the goods for which the refund claim is made are meant for ICRISAT official use. As for submission of documents to show that the incidence of duty has been borne by ICRISAT, the invoice issued by the sale outlet of the oil company should contain the particulars of the amount representing duty and it should be endorsed on the invoice that the goods are sold to ICRISAT from the duty paid stock. It can be seen from the above reproduced Board Circular, ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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