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TMI Blog2024 (7) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking - principles of unjust enrichment. HELD THAT:- When the condition was amended on 01.03.2015, it was not practically possible for the appellant to obtain a required certificate within the same month. Therefore, the appellant has chosen to clear the goods on payment of duty, subsequently, admittedly the appellant have obtained certificate. Thereafter all the conditions of Notification No. 12/12-CE dated 17.03.2012 and Notification No. 12/2012-Cus dated 17.03.2012 and conditions thereof stands complied with. In this position, merely because the certificate required for availing the exemption notification was not available at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. C L MAHAR, MEMBER (TECHNICAL) Shri Ishan Bhatt, Advocate for the Appellant Shri Satyapal Singh Vikal, Assistant Commissioner (AR) for the Respondent ORDER The Appellants are inter alia engaged in the manufacture of machinery classified under Chapter 84 85 of the First Schedule to the Central Excise Tariff Act, 1985 at their factory located at ERDA Road, Maneja, Vadodara 390 013. 1.1 Against international competitive bidding, the Appellants were awarded a contract for supply of electro-mechanical and hydro-mechanical plant and machinery (onshore component) to THDC India Limited (hereinafter referred to as THDC ) for use in Tehri PSP Hydroelectric project in the state of Uttarakhand by Contract No. THDC/RKSH/CD-262/AG/04 dated 23.07.2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.05.2015. Consequent to the eligibility of the exemption notification, the appellant filed the refund claim vide their letter dated 08.06.2015 for refund claim of Central Excise duty of Rs. 68,44,330/-. They were issued a show cause notice dated 14.08.2015 proposing rejection of the refund claim and also to credit the same to the consumer welfare fund in terms of Proviso to Section 11B(2) of the Central Excise Act, 1944, if any refund of duty held liable to be sanctioned. 1.5 The Adjudicating authority i.e. Deputy Commissioner vide Order-in-original dated 02.09.2015 though observed favourability on the issue of unjust enrichment and observed that the duty burden has not been passed, thereby dropped proceeding initiated under Proviso to Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter-state Mega Power Project certified by the Joint Secretary, Ministry of Power, Govt. of India. Thus, the Appellants have satisfied condition No.41 of Notification No.12/2012-CE as amended and were thus eligible for exemption. 2.2 He submits that the Adjudicating authority has denied the exemption only on the ground that at the time of clearance of goods, the Appellants have not fulfilled the condition under clause (b) of condition No.93 of Customs Notification No.12/2012-Cus dated 17.03.2012, which provided that in the case of imports by a Central Public Sector undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Secto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ircon International Ltd.- 2008 (228) ELT 587 (Tri.) Gujarat Ambuja Cement v. CCE, Bhavnagar- 2007 (216) ELT 460 (Tri.) 3. Shri Satyapal Singh Vikal, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant have cleared the goods in the month of March-2015 and only in that month vide amended Notification No. 12/2015-CE dated 01.03.2015, the Condition No. 41 was amended which is reproduced below:- If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranting the exemption which was never been in dispute, after obtaining certificate the procedural requirement also stands fulfilled. It is a settled law by the Hon ble Apex Court in the various judgments that benefit of Notification can be claimed at any stage if otherwise the same is eligible to the assessee. Therefore even though at the time of clearance of the goods the appellant have paid the duty but after obtaining the certificate, all the conditions prescribed under notification stand complied with. Therefore, at a later stage also claiming the exemption by the appellant, by way of filing the refund claim is absolutely in order and correct. The judgments relied by the appellant directly support their case. In some of the judgments, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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