TMI Blog2018 (8) TMI 1696X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT], where it was held that imposition of 12% CVD under Section 3(1) of the CTA on cut pieces of used tyres and used tubes is unlawful and ultra vires the CTA - refund allowed - appeal allowed - decided in favor of appellant. - Appeal Nos. C/40777/2015, C/41384-41387/2015, C/40095-40101/2016, C/40234-40245/2016, C/41415-41432/2016, C/41771-41780/2016, C/42167-42172/2016, C/42174--42176/2016, C/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CVD, is not required to be paid on these imported consignments. Appellants were unable to process Bills of Entry in the EDI system with Nil CVD rate, hence they paid the CVD under protest and filed appeals against the assessments. However, the lower appellate authorities concerned in all these cases took the view that assessment of the imported goods were under self-assessment and that duty was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 clarified that tyre scrap cut into two or three pieces are chargeable to CVD, thereby rejecting the representation of appellant. Appellants preferred a writ petitions against said clarification and the matter was referred to Larger Bench of High Court, Delhi. In the final order of the High Court of Delhi passed on 3.5.2017 (reported in 2017 (353) ELT 161(Del.), the three Member Bench set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, they have paid CVD under protest. Hence not only will the law as laid down by the Hon ble High Court of Delhi prevail in respect of non-imposability of CVD but also refund claims cannot be rejected on the grounds of limitation. 4. On the other hand, Ld. A.R Shri K. Veerabhadra Reddy supports the impugned order. 5. Heard both sides and have gone through the facts. The issue has now bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cut pieces of used tyres and used tubes is unlawful and ultra vires the CTA. 28. The writ petition is accordingly allowed but, in the facts and circumstances of the case, with no orders as to costs. The application is disposed of. It is also noted that, in all these cases, the claim amounts have verily been paid up the appellants under protest. Viewed in this light and in particular follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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