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TMI Blog2018 (2) TMI 1883X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, Kolkata, Eastern Zonal Bench, (in short "Tribunal") whereby it has dismissed appellant's Excise Appeal No.126/2008. 2. The appeal has been admitted on the following substantial questions of law:- "(1) Whether the order dated 29.02.2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata ("CESTAT") is based on correct appreciation of the provisions of the Notification No.33/99-CE dated 8.07.1999 ? 2) Whether the CESTAT was legally justified in holding that the claim of refund of the appellant was barred by limitation in spite of the fact that there was no requirement of filing refund application under the provisions of Section 11 B of the Central Excise Act, 1944, in cases of exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India, vide Memorandum dated 24.12.1997, unveiled a New Industrial Policy for the North Eastern Region and in order to give stimulation to the development of Industrial Infrastructure to the North Eastern Region, the said Region was made tax free for a period of 10 years giving incentives to those who wanted to establish Industries in the Region. Pursuant thereto, Notification No.33/99-CE dated 8.7.1999 was issued granting all exemptions contained therein to New Industrial Units which commenced their commercial production on or after 24.12.1997 and Industrial Units existing before 24.12.1997 but had undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after 24.12.1997. The Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed another appeal before the Tribunal which held that statement of duty paid made in RT-12 returns in the absence of specific claim for refund of duty does not fulfill the conditions of Notification. The Tribunal also held that claim for refund of duty made after six years cannot be accepted. On these findings, the Tribunal vide order dated 29.2.2016 dismissed the appellant's appeal. It is in this background, the appellant has filed the present appeal. 7. It is argued on behalf of the appellant that statement of duty paid submitted in the RT- 12 returns by the 7th of next month in which the duty was paid from the account current was substantial compliance and therefore the Assistant Commissioner ought to have refunded the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter may adjust the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer. 3. The exemption contained in this Notification shall apply only to the following kind of units, namely:- (a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997; (b) Industrial units existing before the 24th day of December, 1997 but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after the 24th day of December, 1997." 9. A bare reading of the above quoted clauses of the Notification makes it clear that the appellant was first required to prove its eligibilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich defeats the object cannot be accepted. For these reasons, we conclude that the impugned order of the Tribunal is not based on correct appreciation of the provisions of Notification and denial of refund (of duty paid) to the appellant on the ground of delay is wholly unjustified. We also hold that statements of duty paid submitted in RT-12 returns by the appellant was substantial compliance of Clause 2(a) of the Notification and there was no need for it to submit a separate statement of the duty paid and claim refund. The Tribunal itself earlier in number of cases viz. Commissioner of Central Excise vs. Vinay Cement Ltd., 2002 (147) E.L.T. 74; Commissioner of Central Excise vs. Napuk Tea Estate, 2007 (219) E.L.T. 178 and Dhunseri Tea Est ..... X X X X Extracts X X X X X X X X Extracts X X X X
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