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of <h1>Tribunal grants refund with interest, emphasizes adherence to duty exemption provisions.</h1> <h3>M/s Greenlam Industries Limited Versus Commissioner of Customs (Prev.)</h3> M/s Greenlam Industries Limited Versus Commissioner of Customs (Prev.) - 2023 (383) E.L.T. 96 (Tri. - Del.) Issues involved:1. Interpretation of Notification Nos. 18/2015-Cus., 26/2017-Cus., and 79/2017-Cus.2. Validity of pre-import conditions and their impact on duty exemption.3. Claim for refund of IGST and interest paid without authority of law.4. Applicability of exemption from IGST and compensation cess.5. Date of entitlement for duty exemption based on the date of filing Bill of Entry.Analysis:1. The case involved the interpretation of various customs notifications, specifically Notification Nos. 18/2015-Cus., 26/2017-Cus., and 79/2017-Cus. These notifications granted exemptions from different duties for import of inputs under Advance Authorization for physical exports.2. The issue of the validity of pre-import conditions and their impact on duty exemption arose in this case. The appellant faced investigation by the DRI for non-fulfillment of pre-import conditions, which led to the payment of IGST and interest to avoid harassment.3. The appellant sought a refund of the IGST and interest paid without authority of law, amounting to Rs. 97,032. The Deputy Commissioner initially proposed rejection of the refund claim on various grounds, including the timing of reassessment and lack of evidence regarding DRI investigation.4. The question of the applicability of exemption from IGST and compensation cess was crucial in this case. The appellant argued that the collection of IGST without authority of law made the charging of interest on the same unjustified, leading to the claim for a refund.5. The determination of the date of entitlement for duty exemption based on the date of filing the Bill of Entry was a significant aspect of the case. The Tribunal held that the exemption from IGST and compensation cess was available to the appellant based on the date of filing the Bill of Entry, not the date of finalization of assessment.In conclusion, the Tribunal allowed the appeal, set aside the impugned order, and directed the Adjudicating Authority to grant a refund of Rs. 97,032 along with interest within 45 days from the date of the order. The decision clarified the entitlement to duty exemption based on the date of filing the Bill of Entry and emphasized the importance of adhering to legal provisions regarding duty exemptions and refunds.
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