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TMI Blog2025 (3) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... oils. For the said purpose, the appellant imports crude edible oil from various countries and carries out refining thereof at its manufacturing facility located at Haldia, West Bengal. 2.1. During the period from July 2019 to August 2019, the Appellant had filed 12 Bills of Entry, viz. 4263356 dated 29.07.2019, 4280872 dated 30.07.2019, 4281139 dated 29.07.2019, 4281614 dated 30.07.2019, 4313770 dated 01.08.2019, 4315440 dated 01.08.2019, 4316330 dated 01.08.2019, 4316679 dated 01.08.2019, 4317583 dated 01.08.2019, 4318697 dated 01.08.2019, 4372437 dated 05.08.2019 and 4372847 dated 05.08.2019 on the EDI Portal for the import of 12 consignments of crude palm oil by availing benefit of Exemption Notification Nos.24/2015-Cus and 25/2015- Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue on merits following the judicial pronouncements on the issue. 2.4 Thereafter, the appellant was conferred an opportunity of personal hearing on 17.12.2024, wherein the appellant filed written submissions in support of its contentions, citing the judgments passed in favour of the Appellant including the ones passed in appellant's own case. 2.5 However, without considering the later judicial precedents including the judgments passed in Appellant's own case, the Ld. Appellate Commissioner passed the Order-in- Appeal No. KOL/CUS/PORT/KS/687-698/2024 dated 23-12-2024. 3. The ld. Counsel for the appellant, submits that the issue involved in these matters is no more res-integra and is decided in favour of the appellant in their own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m petitioner for refund. Mr.Sridharan states that necessary application for refund to justify the quantum of refund will also be filed. Refund shall be issued together with interest thereon in accordance with law." 10. Further, we find that similar views have been taken by this Tribunal in the case of Dalmia Cement (Bharat) Limited Vs. Commissioner of Customs (Preventive), Vijaywada reported in 2024 (5) TMI 632-CESTAT Hyderabad, wherein it has been held as under : "8. The Mumbai Bench in the case of Reliance Industries Ltd we has gone through the Circular No.3/2022 dated 01.03.2022 where the Board has clarified as under : 2. The matter has been examined. Social Welfare Surcharge (SWS) is levied and collected, as a duty of customs, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same was paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips issued under Notification No.24/2015- Customs dated 08.04.2015. In response, Mr.Shah relied upon General Exemption No. 162 by which the Central Government, exercising its powers under Section 25 of the Customs Act, has exempted goods when imported into India against duty credit scrip from the whole of the customs duty leviable thereon and the whole of the additional duty leviable thereon under the Customs Tariff Act. The fact that the goods imported under the concerned Bill of Entry has been cleared with Nil BCD is not disputed. 8. Therefore, in our view if the SWS is payable at 10% on BCD but where the BCD is Nil. SWS shall also be computed Nil. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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