Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
The CESTAT allowed the appeal, setting aside the impugned adjudication dated 18.02.2015 and quashing demands, penalty and confirmation of differential excise duty arising from DTA clearances by the 100% EOU. The Tribunal held that classification for excise, customs and FTP compliance follows the common eight-digit HSN-based commodity code (notably heading 3002 for the pharmaceutical products in issue), and the vaccines and formulations cleared to the DTA are "similar goods" for levy purposes. DTA clearances complied with FTP paras 6.8(a)/(k) and, where advances were accounted, were eligible for exemption under Notification No.23/2003-C.E.; the departmental treatment was legally unsustainable.
The CESTAT allowed the appeal, setting aside the impugned adjudication dated 18.02.2015 and quashing demands, penalty and confirmation of differential excise duty arising from DTA clearances by the 100% EOU. The Tribunal held that classification for excise, customs and FTP compliance follows the common eight-digit HSN-based commodity code (notably heading 3002 for the pharmaceutical products in issue), and the vaccines and formulations cleared to the DTA are "similar goods" for levy purposes. DTA clearances complied with FTP paras 6.8(a)/(k) and, where advances were accounted, were eligible for exemption under Notification No.23/2003-C.E.; the departmental treatment was legally unsustainable.
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