TMI Blog2016 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... to the respondent to process the refund claims and pass appropriate orders, having regard to the fact that the petitioner has filed supporting certificates in the form of Chartered Accountant’s Certificate and other documents, claiming that the benefit was not passed on to the consumer. The respondents are directed to pay the appropriate refund amount together with interest payable till the date of actual payment, within three weeks. - W. P. (C) 4712/2016 - - - Dated:- 28-9-2016 - S. Ravindra Bhat And Deepa Sharma, JJ. For the Petitioner : Mr.Tarun Gulati, Mr.Shashi Mathews, Mr.Rony O John, Mr.Kishore Kunal and Mr.Ankit Sachdeva, Advocates For the Respondents : Mr.V.P.Singh Charak, Senior Panel Counsel with Mr.Santosh Kumar Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imited s case (supra), the condition applicable i.e. No.20 relied upon by the revenue was that credit should not have been availed of under CENVAT for inputs or capital goods used in the manufacture of dutiable goods in India. 4. The Supreme Court rejected the contentions identical with the present one espoused by the revenue in the present case: 6. In the present case, admitted position is that no such CENVAT credit is availed by the Appellant. However, the reason for denying the benefit of the aforesaid Notification is that in the case of the Appellant, no such credit is admissible under the CENVAT Rules. On this basis, the CEGAT has come to the conclusion that when the credit under the CENVAT Rules is not admissible to the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies Ltd. (supra) while interpreting Section 3(1) of the Tariff Act itself; albeit in somewhat different context. However, the manner in which the issue was dealt with lends support to the case of the Assessee herein. In that case, the court noted that Section 3(1) of the Tariff Act provides for levy of an additional duty. The duty is, in other words, in addition to the customs duty leviable Under Section 12 of the Customs Act read with Section 2 of the Tariff Act. The explanation to Section 3 has two limbs. The first limb clarifies that the duty chargeable Under Section 3(1) would be the excise duty for the time being leviable on a like article if produced or manufactured in India. The condition precedent for levy of additional duty thus co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The court also notices that the decision of the Supreme Court was applied by this court in at least two other judgments i.e. YU Televentures Pvt. Ltd. vs. Union of India [WP(C) 6750/2016 decided on 03.08.2016] and Vishal Video Appliances Pvt. Ltd. vs. Union of India Others [WP(C) 7851/2016 decided on 05.09.2016]. 6. In the light of the above, the petition has to succeed and direction is issued to the respondent to process the refund claims and pass appropriate orders, having regard to the fact that the petitioner has filed supporting certificates in the form of Chartered Accountant s Certificate and other documents, claiming that the benefit was not passed on to the consumer. The respondents are directed to pay the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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