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Indosin Ltd. Versus Union Of India & Ors.

Claim of rebate on export of cigarettes - Held that:- the rebate in case of export of goods secured under area based exemption notification was denied by amending Notification No. 19/2004- CE, for the first time, vide Notification No. 37/2007-CE (NT) dated 17th September 2007. This amendment was prospective. However there was no corresponding amendment in Notification No. 41/1994-CE (NT) dated 12th September 1994 in terms of which the rebate was being claimed by the Petitioner. The Gujarat High .....

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kar, Senior Advocate with Mr. S. Sunil, Mr. N. Jagdish and Mr. Ashly Cherian, Advocates. Respondents Through: Mr. Pratap Singh, Advocate. O R D E R Dr. S. Muralidhar, J.: 1. The challenge in this petition by Indosin Ltd. is to the Order-in-Appeal dated 29th November 2001 passed by the Commissioner of Central Excise (Appeals) (Respondent No. 4) dismissing the Petitioner's appeal against an Order-in-Original dated 13th August 2001 of the Deputy Co .....

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tion. 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-based exemption from payment of central excise duty under Notification Nos. 32/99-CE and 33/99-CE dated 8th July 1999. In terms of the said notifications, NETCL was required to first pay duty on the clearances upfront and thereafter could claim r .....

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AE'). The said goods were exported by a shipping bill dated 11th December 2000. The Petitioner also invoked Notification No. 41/94-CE (NT) dated 12th September 1994. 4. The case of the Department is that the rebate scheme envisaged that proper duty on goods exported is 'paid'. It was stated that the refund claim filed by the Petitioner for ₹ 15,12,000 was liable to be rejected as the goods exported were fully exempted from payment of duty. In the circumstances, a SCN .....

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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 accoun .....

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facturers of cigarettes located in the North- East stands withdrawn by Sections 154 (1) and 154(4) of the Finance Act, 2003 which read as under: 154. Amendment of notifications issued under section 5A of the Central Excise Act. (1) The notifications of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) Nos. G.S.R.508(E), dated the 8th July, 1999 and G.S.R.509(E), dated the 8th July, 1999, issued under sub-section (1) of section 5A of the Ce .....

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f that Schedule retrospectively, and accordingly, notwithstanding anything contained 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. ***** ***** ***** .....

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or other charges so recoverable, interest at the rate of fifteen per cent, per annum shall be payable from the date immediately after the expiry of the said period of thirty days till the date of payment. Explanation.- For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if the notifications referred to in sub-section (1) had not been amended retrospectively by that .....

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sult of the above change is that the area based refund is no longer available to manufacturers of cigarettes in the North East and this includes NETCL as well. Under Section 154(4) of the Finance Act 2003, the Government is bound to recover all amounts of duty or interest 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 Section 154 had been in force at all material time .....

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