9911796707
TMI Blog2016 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner of Central Excise adjudicating a show cause notice ('SCN') dated 13th June 2001 issued to the Petitioner seeking to reject the claim of rebate by the Petitioner on the cigarettes exported by a shipping bill dated 11th December 2000. The subsequent order of the Joint Secretary to the Government of India dated 27th August 2002 dismissing the revision petition filed by the Petitioner against the Order-in-Appeal dated 29th November 2001 has also been challenged in the present petition. 2. The facts in brief are that the Petitioner was purchasing cigarettes from M/s North East Tobacco Company Limited ('NETCL') located in the State of Assam. NETCL was clearing the cigarettes after availing of the benefit of area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. This was affirmed by the Commissioner (Appeals) by the order dated 29th November 2001 and by the Government of India by dismissing the Petitioner's revision petition on 27th August 2002. The principal ground for rejection was that the duty paid by NETCL was refunded to NETCL under Notification Nos. 32/99-CE and 33/99-CE dated 8th July 1999 and, therefore, no duty was actually paid by NETCL which entitled the Petitioner to claim refund. 6. This Court has heard the submissions of Mr. C. Hari Shankar, learned Senior Advocate appearing for the Petitioner and Mr. Pratap Singh, learned counsel for the Respondents. 7. At the outset it is pointed out by Mr. Hari Shankar that on account of the enactment of Section 154 of the Finance Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be and always to have been, for all purposes, as validly and effectively taken or done as if the notifications as amended by this sub-section had been in force at all material times. ***** ***** ***** (4) Recovery shall be made of all amounts of duty or interest or other charges which have not been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, which would have not been refunded if the provisions of this section had been in force at all material times, within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be, which would have not been refunded if Section 154 had been in force at all material times. The consequence is that the refund under Notification No. 32/99 is no longer available and with recovery proceedings having been initiated against NETCL, the cigarettes purchased by the Petitioner from NETCL will have to be considered as goods in respect of which duty was paid by NETCL. Thus the Petitioner cannot be denied the refund due to it in terms of Rule 12 (1)(a) of the CE Rules read with Notification No. 41/94-CE (NT) dated 12th September 1994. 11. Consequently, the very basis of the rejection of the Petitioner's refund application by the order dated 13th August 2001 of the Deputy Commissioner and the order dated 29th November 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
