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TMI Blog2024 (11) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of manufacturing and therefore export of the same as per the Advance Authorization Scheme and also the Foreign Trade policy all kinds of duties leviable under Custom Tariff Act are exempted. Government of India vide Notification No. 1/2017-Customs dated 07.09.2017 imposed CVD @ 18.95% under Section 9 of Customs Tariff Act, but thereafter, trade associations made various representations and thereafter, the government vide Notification No. 79/2017-Cus dated 13.10.2017 exempted the CVD. DGFT also issued Notification No. 33/2015-2020 dated 13.10.2017 to exempt CVD under Advance Authorization Scheme. Government rectified its mistake vide Notification No. 79/2017-Cus dated 13.10.2017 exempted the CVD. The question arose before the vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CVD @ 18.95% and IGST @ 18% were levied in terms of Notification No. 1/2017-Customs (CVD) dated 07.09.2017 which was paid by the appellant and got the goods cleared. 2.3 At the time of import, the appellant requested to assess the goods provisionally on furnishing of security in the shape of 100% bank guarantee but the respondent did not agree and assessed the goods finally on payment of CVD which was paid by the appellant under protest. 2.4 The raw materials imported under Advance Authorization Scheme were exempted vide Notification No. 18/2015-Cus dated 01.04.2015 from all kind of duties i.e. Basic Customs duty, whole of the additional duty, safeguard duty and anti dumping duty leviable under Section 3, 88, 8C and 9A of the Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by ignoring the precedent decisions on identical issues. He further submits that appellant imported the goods under Advance Authorization Scheme for processing and manufacturing of goods meant for export and there is no duty on export of goods. He further submits that under Advance Authorization Scheme, raw material can be imported without payment of all kind of customs duty and this has been done for increasing the export of goods. He further submits that levy of CVD under Section 9 on goods imported under Advance Authorization Scheme was never the intention of the government and same has been rectified vide Notification No. 79/2017-Cus dated 13.10.2017. 4.2 He further submits that Foreign Trade Policy (FTP) 2015-2020 was notified by Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. reported as 2018 (17) GSTL 222. (ii) M/s Narendra Plastic Private Limited Vs. Union of India 2017 (4) GSTL 439 (Del). (iii) M/s JTL Infra Limited Vs Union of India 2019 (29) GSTL 303 (Del) (iv) M/s Prince Spintex Pvt. Ltd. Vs Union of India reported as 2020 (35) GSTL 261 (Guj) (v) Sanathan Textile Pvt. Ltd. Vs. Union of India, 2023 (68) GSTL 246 (Bombay). 6. He further submits that the Ld. Commissioner (Appeals)) has traveled beyond the scope of appeal in as much as maintainability of refund claim was not before him. In the appeal before him, Ld. Commissioner (Appeals) was required to decide the issues in the four comers of the appeals and issues decided by the Adjudicating Authority. Whether refund claim is maintainable, in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o issued Notification No. 33/2015-2020 dated 13.10.2017 to exempt CVD under Advance Authorization Scheme. In fact, the government rectified its mistake vide Notification No. 79/2017-Cus dated 13.10.2017 exempted the CVD. The question arose before the various High Courts regarding the retrospective applicability of Notification No. 79/2017 and the various High Courts in various decisions cited (Supra) granted the benefit of Notification in similar circumstances. The refund has been rejected on the ground that the applicant was not the party in the said case before the High Court as held that Notification No. 79/2017 dated 13.10.2017 has retrospective applicability. 10. I have gone through the judgments cited (Supra) and is of the considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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