9911796707
TMI Blog2003 (1) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... bricants from M/s. Indian Oil Corpn. and M/s. Castrol India Ltd.; that the invoices issued by the supplier are inclusive of Customs duty paid on the import of diesel/lubricants; that under Notification No. 13/81-Cus., dated 9-2-81 and 53/97-Cus., dated 3-6-97, diesel/lubricants used for captive power plants are exempted from customs duty; that the Central Board of Excise Customs under Circular No. 21/97 dated 24-6-97 clarified that the letter of approval issued for procurement of duty for furnace oil by the Board of Approval may be treated as licence and the specified quantity of furnace oil and POL purchased, be released to the 100% Export Oriented Undertakings; that the Appellants after the issue of said Circular filed 19 refund claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within time limit, the Commissioner (Appeals) erred in not allowing that part of the claim; that since the appellants are recognized as 100% Export Oriented Undertaking, no separate licence or permission/approval of the Commissioner is required to be taken by them. He finally submitted that they are fully covered by the Notification No. 13/81-Cus. and Notification No. 53/97-Cus. 3. Countering the submissions Shri R.C. Sankhla, learned Senior Departmental Representative, submitted that for claiming the refund of customs duty, the Appellants have to produce the duty paying documents which have not been produced by them at all; that the invoices issued by their supplier in India cannot be substituted for the duty paying documents; that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application for refund before expiry of three months from the date of payment of duty in such form and manner as may be specified in the regulations made in this behalf. As per the provisions of Customs Refund Applications (Forms) Regulations, 1995, that an application for refund has to be made in the prescribed form which requires that the application has to give bill of entry No. and date, the duty deposited, reference and date along with triplicate copy of bill of entry and date, challan/other documents as evidence of duty payment. We agree with the learned Senior Departmental Representative that the Applicants have not produced any of these documents as they themselves are saying that the invoices issued by M/s. Indian Oil Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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