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of <h1>Appellant Granted Refund of Central Excise Duty for SEZ Development</h1> <h3>M/s Adani Power Ltd. Versus Commr. of Central Excise, BBSR-II</h3> M/s Adani Power Ltd. Versus Commr. of Central Excise, BBSR-II - 2018 (364) E.L.T. 319 (Tri. - Kolkata) Issues:Entitlement of refund of Central Excise duty paid on coal procured for SEZ development.Analysis:The appeals involved the entitlement of the appellant for a refund of Central Excise duty paid on coal procured for SEZ development. The original authority rejected the claims, citing lack of jurisdiction as the appellant is located in an SEZ and procedural non-compliance in coal clearance. The Commissioner (Appeals) upheld the rejection based on the same grounds. The appellant argued that under Section 11B of the Central Excise Act, any person suffering duty not payable by law can claim a refund. The appellant contended that since the duty was paid to the jurisdictional authorities, any excess payment should be decided by them. The Tribunal noted that Section 11B allows any person to claim a refund of excise duty without specifying that the claimant must be the manufacturer or the one who paid the duty. Citing relevant case laws, the Tribunal established that the appellant had the locus standi to file a refund claim.Regarding jurisdiction, the lower authorities held that SEZ entities are outside the territory of India, thus Central Excise officers lack jurisdiction. The Tribunal referred to Gujarat High Court cases and a Ministry of Commerce Notification, clarifying that Central Excise officers have jurisdiction to handle claims related to SEZ operations. The Tribunal emphasized that the duty was paid by the supplier, M/s Mahanadi Coal Field Ltd., despite not being required, and the appellant received the duty-paid coal. The Tribunal directed the original authority to re-examine the claim on merit, considering the observations made.The Tribunal also addressed the delay in resolving the claim, directing the jurisdictional officer to process the claims and issue an order within three months from the date of the Tribunal's order. The decision provided clarity on the jurisdictional aspect and emphasized the right of any person, including SEZ entities, to claim a refund of excise duty paid in excess, as authorized by law.
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