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2023 (3) TMI 691 - AT - Central Excise
Sanctionability of refund - rejection to the effect that certificate as envisaged in the corresponding Customs Notification No. 21/2002 dated 01.03.2002 was required to be produced and further, that as duties were charged in the supply invoices, the claim would be hit by unjust enrichment.
Whether the respondent is required to produce a certificate from a duly authorized officer of the Directorate General of Hydrocarbons, as prescribed under Customs Notification No. 21/2002-Cus.?
HELD THAT:- On scrutiny of the entire records in the appeal and on the basis of very submissions made, it is very clear that the shutdown valves were supplied to M/s. ONGC on payment of duty. Though initially, the area of operation was informed as Non-Petroleum Exploration Licence / Mining Lease, subsequently the area of operation was changed to Petroleum Exploration Licence / Mining Lease.
The issue is squarely covered by the decision rendered by the Hon’ble West Zonal Bench of the CESTAT at Mumbai in KENT INTROL PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2014 (2) TMI 633 - CESTAT MUMBAI] where it was held that the appellant has satisfied condition No.19 of the Excise Notification which stipulates that the goods are exempt from duties of Customs leviable under the First Schedule to the Customs Tariff and the Additional Duty leviable under Section 3 of the Customs Tariff Act when imported into India. As regards the condition No. 29 referred to in Notification No. 21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers.
On going through the evidences given regarding granting of lease to M/s. ONGC vide Letter No. 12012/17/2010-ONG-II issued by the Ministry of Petroleum & Natural Gas, Government of India and the Project Authority Certificate No. MR/MH/MM/HTP/48/08-09/Y18AC09001 dated 24.09.2010 for the supply of various shutdown valves by the respondent and also M/s. ONGC’s letter dated 02.03.2012 informing that as the Central Excise duty on the shutdown valves was not payable as the supplies were meant for Petroleum Exploration Leased / Mining Leased areas where licences had been renewed after 01.04.1999 in view of Central Excise Notification No. 06/2006-C.E., the Central Excise duty paid by the appellant was not reimbursed to them. They have also intimated that they would not have any objection to the appellant claiming refund for the Central Excise duty already paid.
The appeal filed by the Revenue cannot sustain and so, rejected.