9911796707
TMI Blog2025 (3) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are not liable to pay Social Welfare Surcharge (SWS) when Basic Customs Duty is exempted in terms of N/N. 24/2015-Cus & 25/2015-Cus both dated 08.04.2015 issued under the MEIS and SEIS Scheme.
The impugned order is set aside and the appeals are allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 Consequently, the appellant challenged the assessments in each of these BOEs by filing twelve appeals before the Ld. Appellate Commissioner and seeking refund of SWS debited to the scrips on multifarious grounds. These appeals were rejected solely on the point of limitation vide Order in Appeal No. KOL/CUS(PORT)/AKR/121-132/2020 dated 07.02.2020. 2.3 Aggrieved by the said Order-in-Appeal,, the appellant preferred equivalent number of appeals before the Hon'ble Tribunal, Kolkata, whereby the Hon'ble Tribunal vide Final Order No.77292-77303 dated 14.11.2024 held that the appeals filed by the Appellant before the Ld. Appellate Commissioner were not time barred and remanded back the matter to Ld. Commissioner (Appeals) to decide t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since in terms of the Circular No.3/2022-Cus dated 01.02.2022, wherein it has been clarified that the amount of Social Welfare Surcharge (SWS) payable would be "Nil" in cases where the aggregate of Customs duties (which form the base for computation of SWS) is zero even though SWS is exempted as SWS payable is zero. Therefore, we hold that the appellant is not liable to pay SWS as debited to the MEIS/SEIS or paid in cash. 9. Accordingly, the same is required to be refunded to the appellant as held by the Hon'ble Bombay High Court in the appellant's own case reported in 2022 (9) TMI 1588, wherein it has been held as under : "5. Moreover, any amount deducted shall be refunded to petitioner within 8 weeks of receiving an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Social Welfare Surcharge payable would be "Nil" in cases where the aggregate of customs duties (which form the base for computation of SWS) is zero even though SWS has not been exempted at tariff rate where applicable aggregate of duties of customs is zero. 9. After this, the Bench has relied on the case law of La Tim Metal & Industries Ltd. The Bench has followed the decision of Hon'ble High Court in the La Tim Metal Industries Ltd., wherein the High Court has held as under : 7. Mr.Mishra also submitted that petitioner's claim about assessment and recovery of amounts in the guise of Social Welfare Surcharge on the goods cleared without payment of BCD is factually incorrect as BCD was chargeable at 7.5% on the goods imported a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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