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2015 (10) TMI 2523 - CESTAT NEW DELHI

2015 (10) TMI 2523 - CESTAT NEW DELHI - 2016 (332) E.L.T. 760 (Tri. - Del.) - Refund claim - Notification No. 51/94-C.E. (N.T.), dated 22-9-1994 and Notification No. 45/2001-C.E. (N.T.), dated 26-6-2001 - duty paid on export - payment is received in freely convertible currency and the procedure laid down is fulfilled - bond for clearance of goods under above notifications, not executed by the appellant - Held that:- Needless to say the condition to execute bond is incorporated in the notificatio .....

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t claim benefit under particular notification initially, he is not debarred from claiming such benefit at the later point of time. Hence, we are able to reach inescapable conclusion that the appellant is entitled for refund. - Decided in favour of appellant - E/415/2006-EX(DB) - Final Order No. A/53177/2015 - Dated:- 8-10-2015 - Ms. Sulekha Beevi C.S., Member (J) and Shri B. Ravichandran, Member (T) Shri Rupender Singh, Advocate, for the Appellant. Shri S. Nunthuk, JCDR, for the Respondent. ORDE .....

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ds after payment of Central Excise duty of ₹ 33,64,590/-. Subsequently, it is stated that the Government of Nepal agreed to make payment in foreign currency. Though Letter of Credit was opened in the name of the appellant for payment in Indian currency, the payment was.received in freely convertible currency in $ US. 3. The exports were made by the appellant during the period 4-5-2001 to 29-6-2001. During this period, Notification No. 51/94-C.E. (N.T.), dated 22-9-1994 and Notificatio .....

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on payment of duty in terms of Notification No. 40/2001-C.E. (N.T.), dated 26-6-2001. The appellant thereafter filed claim for refund under Notification No. 51/94-C.E. (N.T.), dated 22-9-1994 and Notification No. 45/2001-C.E. (N.T.), dated 26-6-2001. Both notifications provide for clearance of the goods without payment of duty. These notifications stipulated condition for execution of bond for clearance of goods and the payment to be made in convertible currency. That though payment was received .....

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er dated 24-6-2004 remanded the matter to the adjudicating authority to consider whether the benefit of Notification No. 45/2001-C.E. (N.T.) is available to the appellant. After fresh adjudication, the Assistant Commissioner rejected the claim on two grounds (i) that the Notification No. 45/2001-C.E. (N.T.) is dated 26-6-2001 and that few of the invoices regarding exports were prior to the issue of this notification, (ii) as per notification, it is mandatory to execute bond in regard to the duty .....

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hout payment of duty (on execution of bond) subject to receipt of payment in convertible currency or paying duty, for which the refund of whole duty paid on excisable goods is to be granted to His Majesty s Government. In the instant case, though the duty was paid at the time of export, later by variation in contract, the appellants received the payment in freely convertible currency. The appellant then opted to avail the benefit of Notification No. 51/94, dated 22-9-1994 and Notification No. 45 .....

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