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TMI Blog2024 (9) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner for refund of the Extra Duty Deposit (EDD) made by the petitioner during the pendency of the Special Valuation Branch (SVB) proceedings pursuant to a Circular No.11/2001-Cus dated 23.02.2001 of the Central Board of Indirect Taxes has been rejected with the following observations:- "02. I have carefully gone through the refund application and relevant documents filed in support of the claim and the evidences available on record. I find that the finalization of the subject Bills of Entry was completed by the appraising groups between 2016 to 2018, whereas the refund application has been filed by the claimant only on 17.12.2020. 03. I find that the claimant had failed to file the refund claim within one year from the date of final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Karnataka High Court in Commissioner of Customs, Bangalore Vs. Hitachi Koki India Pvt. Ltd., 2012 (281) E.L.T.207 (Kar.). 4. It is submitted that the petitioner imported goods from its parent Company namely M/s.Nittan Valve Company Limited, Japan (Nittan Japan). Since the goods were imported by the petitioner from its related parent Company, the imports were investigated by the Special Valuation Branch (SVB), Chennai and that during June 2014, proceedings were initiated by the Special Valuation Branch (SVB), Chennai. 5. It is submitted that as was required under Board Circular No.11/2001-Cus dated 23.02.2001, the petitioner started to pay 1% of the value as Extra Duty Deposit (EDD) on the imports made by the petitioner. 6. It is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the NET REVENUES accruing for all LICENSED PRODUCTS which are sold as consideration for a license granted LICENSEE pursuant to Article 2.1(c). The definition of "Net Revenue" as per the agreement is furnished below: 1.4. "NET REVENUES" as used herein shall mean the aggregate sums invoiced by LICENSEE for any and all sales of LICENSED PRODUCTS, less actual returns, applicable discounts, sales commission, freight allowances, packing and crating costs, insurance costs, local sales or turnover taxes, if any, and direct import from NITTAN in which raw material, semi-proposed products, finished products, from NITTAN and its expenses such as import duties, shipping charge, banking charge are included. Such sums shall accrue to LICENSEE at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner would further submit that for the imports made between April 2014 to March 2016, refund application filed by the petitioner was also sanctioned by the Assistant Commissioner of Customs (Refunds) vide Order-in-Original No.71064 of 2019. 8. As far as the refund claim made by the petitioner on 17.12.2020 for the goods imported between April 2016 to July 2017, the respondent has taken a contra view stating that the petitioner refund claim was time barred in terms of Section 27 of the Customs Act, 1962. 9. It is further submitted that the Extra Duty Deposit (EDD) is merely a deposit and not customs duty payable on the importation of goods in terms of Section 12 of the Customs Act, 1962. It is further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Commercial Taxes, Chennai and another, 2021 (3) TMI 288. (v) Vadilal Gases Limited Vs. Union of India, 2016 (332) E.L.T. 625 (Guj.) (vi) Global United Shipping India Pvt. Ltd., Vs. Assistant Commissioner of Cus. (Refund), Chennai, 2019 (368) E.L.T. 1041 (Mad.) (vii) Commissioner of Central Excise, Chennai-II Vs. UCAL Fuel Systems Limited, 2014 (306) E.L.T. 26 (Mad.) (viii) Assistant Commissioner of State Tax and others Vs. Commercial Steel Limited, 2021 SCC Online SC 884. (ix) TVS Srichakra Limited Vs. Commissioner of CGST & Central Excise, Madurai, 2018 (15) G.S.T.L. 182 (Mad.) (x). Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota Vs. Sukhla and brothers, (2010) 4 SCC 785. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67/2003 vide Final Order Nos.797-799/2004 wherein, the Tribunal had rejected the revision claim under similar circumstances. 14. Learned Standing Counsel for the respondent would submit that the petitioner has an alternate remedy before the Appellate Commissioner under Section 128 of the Customs Act, 1962. That apart, it is submitted that the petitioner who have filed a refund claim under Section 27 of the Customs Act, 1962 within the stipulated time therein and since no such application was filed by the petitioner and hence, the prayer of the petitioner is liable to be rejected. 15. By way of rejoinder, the learned counsel for the petitioner would submit that the respondent cannot take a contra view for different period. 16. Having cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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