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2024 (2) TMI 73 - AT - Central ExciseCash Refund - Non-fulfilment of export obligations - requirement to pay the Customs Duty foregone at the time of initial import - rejection of refund on the ground that there is no provision either under Cenvat Credit Rules 2004 or under Sec 142(3) of CGST Act 2017 to grant such cash refunds - HELD THAT:- The Appellant filed documentary evidence towards payment of Customs Duty foregone in respect of several Bills of entry. The learned AR submits that the Appellant has paid the amounts under a common head of Customs Duty without appropriate bifurcation of Basic Customs Duty, CVD+SAD/IGST while making the payment. Therefore, the quantified refund claim of Rs.34,46,465/- by the Appellant is not verifiable and it is not known whether the figure given by the Appellant was correct or not. An identical issue had come up before this Bench on several occasions recently. Relying on the Larger Bench decision in the case of M/S. BOSCH ELECTRICAL DRIVE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL TAX, CHENNAI [2023 (12) TMI 1145 - CESTAT CHENNAI-LB] and other Tribunal decisions in the case of M/S MITHILA DRUGS PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, UDAIPUR (RAJASTHAN) [2022 (3) TMI 58 - CESTAT NEW DELHI], M/S CLARIANT CHEMICALS INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, RAIGAD [2022 (10) TMI 796 - CESTAT MUMBAI], M/S. ITCO INDUSTRIES LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, SALEM [2022 (6) TMI 1040 - CESTAT CHENNAI] & FLEXI CAPS AND POLYMERS PVT LTD VERSUS COMMISSIONER, CGST & CENTRAL EXCISE-INDORE [2021 (9) TMI 917 - CESTAT NEW DELHI], this Bench has held in the case of SRI CHAKRA POLY PLAST INDIA PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX MEDCHAL – GST [2024 (1) TMI 927 - CESTAT HYDERABAD] that Appellant would be eligible to claim the cash refund for the CVD+SAD/IGST paid. Following these decisions, the Appeal is allowed and it is held that the Appellant is eligible for cash refund of the amounts paid under CVD+SAD/IGST. There are force in the submissions made by the learned AR about the quantification of the refund amount. The Appellant is directed to produce all the documentary evidence with clear statement for the amount paid under the heading of Basic Customs Duty, CVD, SAD/IGST and interest and justify his total quantified refund claim amount of Rs.34,46,465.90/-. The Adjudicating Authority, after necessary verification, shall grant refund only for the CVD+SAD/IGST portion of the Customs Duty paid by the Appellant. Appeal allowed.
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