New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 269 - PUNJAB AND HARYANA HIGH COURT

2016 (10) TMI 269 - PUNJAB AND HARYANA HIGH COURT - 2016 (340) E.L.T. 83 (P & H), 2016 (44) S.T.R. 595 (P & H) - Availing SSI exemption and export of duty - differential duty - appellant exported the goods, on which no duty, as such, was payable and he could claim exemption and in case, any duty was paid, the same was refundable in totality - appellant, by mistake, paid the duty even on the exported goods at the same rate the duty for home consumption was leviable - Held that:- for technical vio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

duty @ 9.6%, the refund was also granted at the same rate. There was no difference as such. The effect of the transactions being revenue neutral, the action taken by the Department in raising demand of the differential duty, which, in fact, was not leviable at all, was totally uncalled for. - Decided in favour of assessee - Central Excise Appeal No.107 & 108 of 2014 (O&M) - Dated:- 28-7-2016 - MR. RAJESH BINDAL AND MR. HARINDER SINGH SIDHU JJ. Mr. Jagmohan Bansal, Advocate for the Appellant. Mr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

demand is sustainable when appellant was entitled to refund had higher amount of duty been paid? 3. Learned counsel for the appellant submitted that the appellant is a small scale industrial unit. During the year 2003-2004, it had cleared the goods for home consumption, whereas certain goods were exported out of India. 4. On the exports, made outside the country, in terms of Rule 19 of the Central Excise Rules, 2002, the appellant was not liable to pay any duty. As far as sale of goods for home .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

export of goods, the same was refunded to the appellant. 5. On 23.7.2004, the appellant was issued a show cause notice (Annexure A-2) stating that on the export of goods outside the country, it was required to pay duty @ 16% instead of 9.6% and, hence, violated the provisions of the Rules and the notification issued thereunder. Demand for the differential amount of ₹ 1,43,010/- was sought to be raised. 6. The Adjudicating Authority confirmed the demand of Rs,1,43,010/-. It was held that t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al, though recorded that in case the appellant had paid duty at higher rate, the same was refundable to it, but still upheld the demand along with interest, however, set aside the penalty. 9. The submission on behalf of the appellant is that once as per provisions of the Act and the Rules, the appellant was not liable to pay duty on export of goods outside the country and in case any duty was paid, the same was refundable. Even if, by mistake the duty was paid at a lesser rate by the appellant a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ountry. 10. In support of the claim, reliance was placed upon Commr. Of C.Ex., Pune-III vs. Siddheshwar Textile Mills Pvt. Ltd., 2015(320) E.L.T. 524 (Bom.), Commissioner of Cus. & C.Ex. vs. Textile Corpn. Marathwada Ltd., 2008(231) E.L.T. 195 (S.C.) and Arvind Ltd. vs. Union of India, 2014(300) E.L.T. 481 (Guj.). 11. On the other hand, learned counsel for the respondent submitted that once the appellant had chosen to pay duty on the goods exported outside the country, the same was required .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version