TMI Blog2006 (4) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... mount payable against the inputs. The adjudicating authority did not accept the invoice value and enhance the same. On appeal the Commissioner (Appeals) upheld the order of the adjudicating authority. On appeal against the assessment the Tribunal accepted the contention of the appellants and reduced the assessable value. Due this reduction in assessable value the appellants have debited Rs. 4,49,253/- in excess in DEPB. The appellants filed a refund claim of this amount from the authorities in cash. The adjudicating authority vide its Order-in-Original dated 29-6-2004 allowed the refund and sanctioned a refund claim of Rs. 4,49,253/- but directed the appellants to re-credit the same in DEPB licence under which duty was debited. He rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under :- SECTION [27 Claim for refund of duty. - (1) Any person claiming refund of any [duty and interest, if any, paid on such duty] - (i) paid by him in pursuance of an order of assessment; or (ii) borne by him, may make an application for refund of such [duty and interest, if any, paid on such duty] to the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] - (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of [duty and interest, if any, paid on such duty], [in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roved that the amount which has been claimed as refund has been paid by the person. 6. Customs duty imposed under the Customs Tariff Act are exempted under the provisions of Section 25. Provisions of Section 25 empowers the Government of India to grant exemption from payment of Customs duty. Notification No. 34/97-Cus., dated 7-4-97 (as amended) was issued under power conferred under sub-section (1) of Section 25 of the Customs Act, 1962. Notification reads as under :- Exemption to Import made under Duty Entitlement Pass Book. - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred redressal before higher judicial form. If he is negligent to take care of his own affairs, he cannot seek indulgence from the Courts. 8 Further, the Larger Bench of the Tribunal in the case of Essar Steel Ltd. v. CCE, Visakhapatnam, reported at 2004 (173) E.L.T. 239 (Tri.-LB) had occasion to decide whether if a person paid the amount of DEPB by debiting in pass book, is eligible to avail the Modvat credit. The Tribunal in it is order, at Para 6 has held as under :- 6. Notification 34/97-Cus. Exempts goods from payment of duty when the amount representing such duties is debited in the pass book. Thus a person who has not availed the benefit of the Notification and pays duties alone can take Modvat credit. When the importer pays ..... X X X X Extracts X X X X X X X X Extracts X X X X
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