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Issues: Whether import and countervailing duty paid on beer stock that expired in the warehouse and was not removed for retail sale was refundable.
Analysis: The statutory scheme under the Bihar and Orissa Excise Act, 1915 treats countervailing duty as a levy on import of excisable articles into the State. The provisions governing import, duty and levy, read with the relevant rules for import passes and advance payment, show that the duty is attracted when the liquor is imported, while the timing of collection may be linked to removal from the warehouse. The distinction between the event of charge and the point of quantification or collection is material. The reliance placed on customs and excise cases dealing with clearance from warehouse did not assist, because the governing excise framework here made import into the State the taxable event. The expiry or destruction of the goods after import did not erase the duty liability already incurred.
Conclusion: The claim for refund was rejected and the retention of the duty was held to be lawful.
Ratio Decidendi: Where the statute makes import into the State the taxable event for countervailing duty, later non-removal, expiry, or destruction of the goods does not extinguish the liability or create a right to refund merely because collection is postponed until warehouse clearance.
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