9911796707
TMI Blog2025 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Original dt.05.03.2024. 2. The brief facts of the case are that the appellant filed a refund application dated 09.01.2024 seeking refund of Rs.33,94,385/- on the ground that they have imported 'one unit of fully automatic tigra (9 claims) perfect binder & one unit of tipping collator' vide Bill of Entry Nos. 002316 dt.29.06.2005 & 003171 dt.23.08.2005 respectively, by availing the benefit of EPCG Authorization bearing No. 0930001522 dt.02.06.2005 under Notification No.97/2004-CUS dt.17.09.2004 but failed to produce 'Export Obligation Discharge Certificate (EODC)' issued by DGFT before the expiry of export obligation period i.e., 30.09.2013. The Jt. Director General of Foreign Trade vide letter dt.25.02.2014 directed the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control, with the authorities of DGFT under the Commerce Ministry being the licensing authority and the Customs Department under the Finance Ministry being the monitoring authority. He further submits that no duty liability would ensue on the EPCG holder, unless the appellant fails to discharge the export obligation within the time/extended time allowed by the DGFT, as is the case in the present appeal where the appellant had discharged the export obligation within such extended period. He further submits that the Adjudicating Authority failed to consider that the amount deposited by the appellant, pursuant to the letter issued by the department dt.20.02.2017, can only be considered as predeposit, inasmuch as there was no final rejection b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the expiry of one year period from payment of duty and interest. In this order, the Tribunal also considered judgment by the larger bench of the Tribunal in the case of Oil & Natural Gas Corporation Ltd [Final Order No.40696 of 2024 dt.20.06.2024], wherein it was inter alia held that all refunds relating to illegal levy have to be pursued under section 11B of Central Excise Act with an exception to the jurisdiction of High Courts under Article 226 and Supreme Court under Article 32 of the Constitution of India. 5. Learned AR has also relied on judgment of Hon'ble Supreme Court in the case of Miles India Ltd Vs Assistant Collector of Customs [1984 (4) TMI 63 - SC], wherein it was held that "After the matter was heard for some time it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ......... Provided further that the limitation of one year shall not apply where any duty or interest has been paid under protest." 9. Learned Counsel for the appellant relied on the judgment of Hon'ble Supreme Court in the case of Oswal Agro Mills Ltd Vs Assistant Collector of CE, Ludhiana [1993 (11) TMI 66 SC]. In this case, the appellant has deposited at least 50% over and above the claim of the Revenue by way of interim order of Hon'ble Supreme Court and the balance was secured by way of bank guarantees. Keeping the bank guarantees alive or extended, the direction for furnishing bank guarantees was not subject matter of the application for refund pending before the authorities. Treating the bank guarantees as if they were deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case. 13. The claim was filed before the customs authority, who is a creature of statute and therefore, he is bound by the provisions of the Act itself while considering the claim for refund unlike the Hon'ble High Courts and Hon'ble Supreme Court, who have wider jurisdiction and power under Article 226 and Article 32 of the Constitution respectively. It is also no longer res integra that the Tribunal is a creature of statute, which has to function within the four walls of statute itself. 14. The reliance placed by the learned AR on the case laws cited above is clearly applicable to the facts of the present case. Therefore, in the facts of the case, no fault can be found with the rejection of the refund claim, which has admittedly be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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