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2016 (6) TMI 441 - CESTAT BANGALORE

2016 (6) TMI 441 - CESTAT BANGALORE - 2016 (338) E.L.T. 766 (Tri. - Bang.) - Appropriation of rebate sanctioned in cash against the custom duty arrears - As per the Revenue, the appropriation is permitted in accordance with law whereas as per the appellants the appropriation of rebate of refund cannot be done against the customs duty arrears by invoking Section 142 of the Customs Act - Held that:- All the orders against which appropriation is made have been challenged by the appellant before thi .....

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custom appeals is not sustainable in law as the demands in those cases have not reached finality. Therefore we set aside the impugned order and allow the appeals with consequential relief if any. - E/842-848/2012-DB - Final Order No. 20348-20354/ 2016 - Dated:- 20-5-2016 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Petitioner : Mr. G. Shivadas, Adv For the Respondent : Mr. Mohammd Yusuf, A.R. ORDER Per : S.S GARG The present appeals are directed against the o .....

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The appellant exported excisable goods on payment of duty and filed rebate claim for refund of duty paid on the excisable goods exported by them in terms of Rule 18 of the Central Excise Rules. The Assistant Commissioner,vide order-in-original dated 22.11.2011 sanctioned the rebate claim but the said order appropriated the rebate sanctioned against the custom arrears in terms of Section 142(1) of the Customs Act 1962. The order held that the Assistant Commissioner, Customs has vide four detenti .....

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eals. 3. Learned counsel for the appellants submitted that the appropriation of rebate granted against duty is not permitted when the demand has not attained finality. He further submitted that provisions of Section 11 are attracted only when the confirmation of demand has attained finality and so long as the demands have not attained finality the same cannot be called as arrears which can be adjusted against the refund sanctioned. Learned counsel further submitted that the impugned order has up .....

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ed. In support of his submission the appellant relied upon the following decisions wherein it was held that Section 11 of the Central Excise Act 1944 is to be invoked only when demands have reached finality and should not be invoked at initial stage.: i. Voltas Ltd Vs CCE [2006 (201)ELT 615(Tri-Bang)] ii. Poonam Trading Company Vs CC Mumbai [2008(229)ELT 627(Tri-Mum)] iii. Stella Rubber Works (Unit II) Vs CCE (Appeals-II) Bangalore [2007(211)ELT 433(Tri-Bang)] affirmed in 2011(267)ELT 495 (Karna .....

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hat the appropriation of refund amount granted to the appellant against the demand made in other custom cases in terms of Section 142(1)(a & b) of the Customs Act has been done without any authority of law. He also submitted that as per Section 142(1)(a) of the Customs Act recovery of custom duty arrears by the proper officer or any other officer of the customs requisitioned by the proper officer of customs by deducting the amount payable by the assessee from any money owing to such person w .....

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