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TMI Blog2020 (7) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of fertilizers in its plant located at Paradeep in the State of Odisha. The appellant regularly imports various raw materials through Paradip Port, for use in manufacture of fertilizer. In the present case, the appellant imported Rock Phosphates vide 13 Nos. of Bills of Entry, during the period September,2014 to December,2015. The imported goods were taken clearance by the appellant, on payment of custom duties, on provisional assessment basis, in terms of Sec.18(1) of the Customs Act,1962. At the time of finalization of provisional assessment in terms of Sec.18(2) of the said Act, by the proper officer, Customs, Paradeep, vide his Order-in-Original No.DC/CUS/PDP/B-CUS(Prev.)/63/2017(R) dt.30.03.2017, it was found that an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned Commissioner (Appeals), the present appeal is filed by the appellant before the Tribunal. 4. The appeal was posted for hearing on 07.11.2019. Sri S. C. Mohanty, learned counsel for the appellant appeared and submitted that the excess amount of custom duty paid by the appellant, is refundable in terms of Sec.18(2) read with Sec.27(1) of the Customs Act,1962. The said refund provisions do not create any distinction between the duty paid by cash and paid through duty scrip (DEPB Scrip). In support of its contention Sri Mohanty relied upon the decisions, of the Hon'ble Delhi High Court in the case of Allen Diesel India Pvt. Ltd. Vs. UOI = 2016 (334) ELT - 624 (Del) and of the Hon'ble Madras High Court in the case of Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.00 was excess paid by the appellant, but sanctioned only Rs. 80,75,302/- and retained the balance amount of Rs. 43,95,212.00, on the ground that the same was paid by the appellant not by cash but through the DEPB scrip. The learned Commissioner (Appeals) vide the impugned order upheld the order of the Dy. Commissioner, by placing reliance upon the CBEC Circular No.18/2013-CUS dt.29.04.2013. 9. I have gone through the orders passed by the lower authorities, the grounds of appeal and the submissions made by the learned counsel for the appellant. The issue for determination in the present case is, whether excess custom duty paid through DEPB scrip, is refundable by cash under the provisions of the Customs Act,1962. 10. I find that the CBEC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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