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TMI Blog2001 (10) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer of various items such as Tundish Nozzler, Tundish Shroud etc., which are refractory items used by the Visakhapatnam Steel Plant (in short VSP) in the manufacture of steel products, which thereafter are exported abroad. VSP being an exporter is the holder of Advance Licence issued by the Director General of Foreign Trade (hereinafter referred to as DGFT) on the strength of which it can import various specified items including refractory items from abroad free of Customs Duty. 3.Instead of importing such items from abroad it has chosen to procure such items from the petitioner who is the holder of an Advance Intermediate Licence under the import policy. The items manufactured by the petitioners are in the normal course subject to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Duty. 5.The petitioner though preferred an appeal against the order of the excise authorities but withdraw the same as the same became infructuous because of payment of excise duty by the petitioner. The petitioner made repeated demands and request for refund from the excise authorities; however the aforesaid authorities have declined to entertain such demand contending that such claim lay with the DGFT. The petitioner then submitted the petition for refund of duty to DGFT. The DGFT has also rejected the request for refund of duty. 6.Petitioners thereafter file the petition before this Court. Learned Single Judge thereafter considered the various provisions of the import policy and the paras of the Handbook. Learned Single Judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icence held by VSP. Therefore, the petitioner is entitled to get benefit of duty exemption, but it has not fulfilled certain requirements for exemption therefore the benefit of duty exemption has not been allowed to petitioner. 10.Mr. Banerjee further submits that the petitioner is also entitled for refund of terminal excise duty as its goods supplied to VSP comes in the definition of 'Deemed Export' under Para 120 of the Scheme. 11.Mr. Banerjee, learned Counsel for the appellant further submits that it is true that in the Handbook there is no provision for refund of terminal Excise duty but when the petitioner/ respondent is entitled under the Export and Import Policy 1992-97, and Handbook which prescribed the procedure does not take awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under paragraph 56(ii), (iii), (v) & (viii) of the policy; or (b) Duty Drawback Scheme; (c) Refund of terminal Excise duty; (d) Special Import licence at the rate of 5% of the FOR value (excluding all taxes and levies) of supplies made with effect from 1st April, 1994". 17.The admitted facts are that the goods supplied by the petitioner to VSP comes under the category of 'Deemed Export' in Chapter X of the policy and he has supplied the goods to VSP, for the purpose of manufacturing of goods, meant for export under the Import and Export Policy. In such case, the exporter gets four types of benefits, which are given in paragraph 122 of the policy. The petitioner has applied for exemption of Excise Duty that was rejected and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes under the category of 'Deemed Exports' defined in para 120 under Chapter X and once his goods comes under the category of 'Deemed Export' under Chapter X it is entitled inter alia for 'refund of terminal excise duty'. The authorities in the department rejected his claim mainly on the ground that the petitioner/respondent has claimed exemption of duty under the scheme and that has been rejected and once he has paid the excise duty and entitled for refund of the excise duty, the petitioner/respondent should approach to the concerned authority in department for refund. 20.As stated above all the four benefits are given in para 122 of Chapter X in a case of 'Deemed Exports' but if the assessee has wrongly claimed the exemption of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Scheme. If the provisions of Handbook does not provide to refund the terminal excise duty on the 'Deemed Exports' that does not mean that petitioner/respondent is not entitled for the 'refund of terminal excise duty'. 25.In case of refund of terminal excise duty, the concerned authority is DGFT to whom the petition has been moved for refund of terminal excise duty. Therefore, there is no question to approach the excise department for refund of any excise duty. 26.Considering the aforesaid facts and provisions of law, we found no infirmity in the order of learned single judge. In the result the appeal stands dismissed as no order as to costs. 27.The learned Counsel for the appellant prays for stay of the operation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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