2023 (8) TMI 741

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..... lso complied with the condition of the said Notification and is not required to pay duty in terms of Serial No.336 of the Notification No.12/2012-CE dated 17.03.2012 read with Serial No.507 of the Notification No.12/2012-Cus dated 17.03.2012. Therefore, the appellant is not liable to pay duty. Accordingly, the excise duty paid by the appellant at the time of clearance of the goods is liable to be refunded. Appeal allowed.
MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Jnanesh Mohanty & Ms.Shreya Mundhra, both Advocates for the Appellant Shri K.Chowdhury, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim has been reje .....

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..... from the payment of customs duty and additional duty in terms of Serial no. 507 of the Notification No. 12/2012-Customs dated March 17, 2012. Thus, it is an undisputed fact that the Condition no.41 of the Notification No. 12/2012-CE dated March 17, 2012 have been duly satisfied. 2.2 However, while entering the Order in its computer system, the appellant had inadvertently stated the condition for removal on payment of Excise duty and Cess thereon. As such, the invoice dated June 6, 2013 was issued after charging Excise duty along with Cesses amounting to Rs.1,56,014/-. 2.3 Thus, considering that the benefit of the Notification No. 12/2012-CE(supra) was inadvertently not availed at the time of removal of the goods, the Appellant filed a ref .....

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..... .03.2013 Letter issued by MSPGCL to L&T stating that the name of JSL has been incorporated as the sub-contractor for the Koradi Thermal Power Station Expansion Project. 17.04.2013 Purchase Order issued by L&T to the Appellant for Supply and transportation of 10MT Stainless steel plates for the MSPGCL Koradi TPS Expansion Project and e-mail confirmation thereof. 08.10.2013 Certificate by L&T to state that the Appellant has only been paid the value of material excluding Excise duty and cesses thereon, and that no Cenvat credit has been availed by L&T towards the invoice raised by the Appellant for the consignment consigned to MSPGCL. 2.5 The impugned refund claim was sought to be denied vide the Show-cause notice ('SCN') dated August 12 .....

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