TMI Blog2022 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... amended issue of Section 120 of Finance Bill, 2005. Therefore, the duty which is not mentioned in the Notification cannot be given exemption. The view is reinforced by the law laid down by the Hon ble Supreme Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA OTHERS [ 2019 (12) TMI 286 - SUPREME COURT ], wherein it was categorically held that the duty which is not exempted cannot be given exemption under the guise of duty of excise. Hence, the appellant is not neither entitled for the exemption nor for the refund of the cenvat credit. Accordingly, the impugned order has not suffered from any infirmity - Appeal dismissed. - Excise Appeal No. 349-350 of 2011 - A /10541-10542 /2022 - Dated:- 18-5-2022 - MR. RAMESH N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. I find that the appellant have claimed the exemption and consequential refund in respect of the additional duty of Rs. 2000/- per KL on HSD. This duty was levied under Section 133 of the Finance Act, 1999 as amended by Section 120 of Finance Bill, 2005 for Notification No. 108/95-CE which reproduced below: Exemption to goods supplied to UN or an International Organisation: In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 947), that the provisions of the Schedule to the said Act shall apply. From the above it is clear that the exemption is in respect of the duty mentioned that covered under Section 3 and the additional duty on excise liveable thereon under sub section 1 of section 3 of additional duty of excise (Goods of Special Importance) Act, 1957.However, in the present case the duty for which the exemption and refund is claimed is not covered by the Notification as the same was imposed under Section 133 of the Finance Act 1999 as amended issue of Section 120 of Finance Bill, 2005. Therefore, the duty which is not mentioned in the Notification cannot be given exemption. My afore said view is reinforced by the law laid down by the Hon ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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