Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 951 - AT - CustomsRefund Claim – Stay Application - The assessee had achieved only 44% of the export obligation during the relevant period, the proportionate duty foregone to the extent of the unachieved portion of the export obligation and interest till the date of payment of duty has to be paid - the assessee filed a refund claim on the ground that the appellant had fulfilled the entire obligation of duty payment on de-bonding, if they pay an amount equal to 56% of the duty liability - The Commissioner (Appeals) accepted this stand and has allowed the refund claim to the assessee – Held that:- For the units who continue to function and would like to clear a portion of the capital goods on payment of duty, paragraph 4 is to be applied whereas where the duty is being demanded at the time of closure of the unit, paragraph (3)(d)II) of the Notification would apply - I am not convinced with the arguments advanced by the learned counsel - If this is correct, where a unit achieved export obligation within first year or second year, they need not pay any duty - This interpretation does not follow from the notification - ground taken by the department is prima facie correct - the department has made out strong prima facie case in their favour - the stay is required to be granted – the order is stayed as prayed by the department – Stay granted.
|