Home Case Index All Cases Customs Customs + AT Customs - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 718 - CESTAT NEW DELHIRebate claim - DEPB Claim - contention of the respondents was that this amount has been considered as amount deposited during the investigation in the Show Cause Notice at various places and also been considered amount by the Assistant Commissioner (Refund) for appropriating the liability of Customs duty vide his Order dated 29-04-2016, hence they are eligible to get the refund of the said amount. Held that:- The amount of ₹ 1,24,37,308/- has been considered as the amount deposited during investigation by the department in the Show Cause Notice dated 11.11.2004. It is also undisputed that the Assistant Commissioner (Refund) vide his Order dated 29.04.2016 has appropriated the duty amount of ₹ 59,23,397/- out of the said amount of ₹ 1,24,37,308/-. Thus, there is no hesitation in holding that the amount of ₹ 1,24,37,308/- surrendered by the respondents by way of DEPB/Rebate claim has been considered as an amount deposited during investigation by the department itself and there is no dispute over this fact. Also, refund claim cannot be denied merely on the ground that there is no provision under law. Once it is accepted that the benefits surrendered by the respondents are in the nature of amount deposited during investigations, then the refund of the excess amount has to be paid/refunded. Appeal dismissed - decided against Revenue.
|