9911796707
TMI Blog2021 (11) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from the suppliers located abroad and sales the same to the Indian buyers. On clearance of the imported goods, the appellants discharges appropriate duty liability, including Additional Duty of Customs (SAD) levied under Section 3(5) of the Customs Tariff Act, 1975. The Central Government vide Notification No. 102/2007-CUS., dated 14.09.2007 as amended by Notification No. 93/2008-CUS., dated 01.08.2008, has provided exemption from payment of SAD amount on the imported goods, when those are subsequently sold in India. The exemption benefit provided under the said notifications is subject to fulfillment of the conditions itemized therein. During the disputed period, the appellant had filed the Bills of Entry and paid the SAD amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x and accordingly, the appellants should be eligible for grant of refund in terms of the aforementioned notifications. The learned Advocate further submitted that the payment SAD through duty credit scrip is a valid discharge of duty amount in terms of para 3.02 of Foreign Trade Policy 2015-2020. He has also relied upon the following judgments delivered by the judicial forum: (i) Allen Diesels India Private Limited Vs. Union of India [2016 (334) ELT 624 (Del.)] (ii) Essel Mining & Industries Ltd. [2012 (5) TMI 328 - BOMBAY HIGH COURT] (iii) Arihant Tiles & Marbles Pvt. Ltd. Vs. C.C. Mundra [2018 (8) TMI 634 - CESTAT Ahmedabad (iv) Commissioner of Customs (Appeals) Ahmedabad Vs. Proflex Systems [2017 (10) TMI 1202 -CESTAT Ahmedabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to extend the benefit of exemption upon fulfillment of certain conditions, denial of such benefit in absence of any express provisions in the statute defeats the very purpose of such legislation. Thus, we are of the considered opinion that the benefit of duty exemption provided in the above notification should be available to the appellant, even though the SAD amount was paid by using the duty credit scrips. We find that the issue arising out of the present dispute is no more res integara in view of the above judgments relied upon by the appellants. The Hon'ble Delhi High Court in the case of Allen Diesels India Pvt. Ltd. (supra), in an identical case, has held that upon fulfillment of the requirements contained in the notification, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under Section 25(1) of the Act. An amendment to a notification issued in exercise of the powers under Section 25 (1) of the Act has to be brought about only by issuing another notification under that provision. Inasmuch as the circulars under challenge seek to impose an additional restriction for grant of refund of the SAD under Notification No. 102/2007-Customs, they are ultra vires of the Act and cannot be legally sustained. Consequently, it is declared that the Circular Nos. 6/2008, 10/2012 and 18/2013 issued by the CBEC, insofar as they seek to deny importers and exporters the refund of the SAD paid by using DEPB scrips, are invalid. 21. The rejection of the Petitioner's refund applications by the orders dated 16th May 2014 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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