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M/s. Sara Sae Prt. Ltd. Versus CCE & ST, Dehradun

2016 (7) TMI 499 - CESTAT NEW DELHI

Refund of terminal excise duty (TED) where goods were exempted from duty - Period of limitation - Section 11B - supply of goods under the category of International Competitive Bidding on payment of duty - Though the goods cleared were eligible for exemption, they have paid duty and claimed refund - Held that:- The short point for decision is the eligibility of appellants for refund claims in terms of notification no.12/2012-CE read with Section 11 B of the Act. The admitted facts of the case are .....

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n return of their claim. The appellants approached the jurisdictional Excise Officer for refund. These refund claims are to be processed necessarily in terms of Section 11 B. The impugned orders examined the legal issue and allowed the claims, which are within time limit and disallowed those claims filed beyond the period stipulated under the said Section. - The exemption available was not availed, which resulted in claim for refund later. Such claims are rightly covered under the provisions .....

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ise duty by the appellant in terms of notification no.12/2012-CE dated 17.03.2012. 2. The brief facts of the case are that the appellant are engaged in the manufacture of oil field equipments and machinery and parts thereof liable to central excise duty. They have supplied various dutiable items to M/s.ONGC and M/s. Oil India Ltd. under the category of International Competitive Bidding on payment of duty during 2012-13. Notification no.12/2012-CE gave exemption to the goods, which are cleared in .....

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that the supply such type of goods are exempt ab initio and will not be eligible for receipt of refund of TED. The appellants had many claims pending with the DGFT, which were returned to them in December, 2014 in terms of the above changed instructions by the Ministry of Commerce. Thereafter, the appellants approached the jurisdictional Asstt. Commissioner with these claims for payment. The Original Authority rejected all the claims on the ground of time bar and lack of proper certification fr .....

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ed on the following grounds:- (a) The claims of refund of TED in terms of FTP were all along processed and sanctioned by the office of DGFT. Though the goods cleared were eligible for exemption, they have paid duty and claimed refund considering the documentation involved and also in terms of the procedure laid down in para 8.3. of FTP. (b) In April, 2013, Ministry of Commerce all of a sudden, changed the procedure to hold that the goods were exempt ab initio and hence will not be eligible for r .....

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ppellants have paid duty, the refund will be considered by the competent jurisdictional authority in terms of Section 11 B of the Central Excise Act, 1944. In terms of the impugned orders, all the claims, which are filed within the time limit, have been considered and sanctioned. The letter dated 15.03.2013 of JDGFT and the notification dated 18.04.2013 of the Ministry of Commerce only talks about the eligibility for refund of terminal excise duty (TED) hitherto paid by the office of DGFT. These .....

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