Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2016 (6) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 995 - CGOVT - Central ExciseRebate / refund of duty on goods supplied to SEZ units - admissibility of refund claim of jute cess paid on goods supplied to SEZ units - period of limitation - in supersession of the earlier claim of refund, subsequently the applicant submitted revised claim of ₹ 13,36,029/- The contention of the department in this regard was that as the- applicant has submitted their initial refund claim on 04.08.2009 hence their refund claim for the period from 01.072008 to 04.08.2008 has become time barred and hence non grantable. - Held that:- That jute cess in the instant case was paid under a mistake of law, in as much as Section 7 of the SEZ Act specifically exempts payment of jute cess in respect of goods supplied from DTA to a unit in the SEZ. Government finds that the main issue in the impugned Order-in-Appeal is the admissibility of refund under Section 11 B of the Central Excise Act read with Section 3 of the Jute Cess Act in respect of supplies made thereof. - Hence the instant case does not fall with the purview of ambit and scope of provisions contained for Section 35EE read with proviso to Section 35(B) (1) of the Central Excise Act, 1944 under which the instant revision application has been made. - Revision Application filed before Central Government in terms of Section 35 EE of Central Excise Act 1944 is beyond jurisdiction - Revision application dismissed.
|