2010 (1) TMI 988

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....va, JDR, for the Respondent. ORDER Appellants are engaged in the manufacture of various articles such as Colour TV, PCB, Cables and Washing Machine etc. For the month of November, 2008, appellants had made delayed payment of duty and filed refund claim of the duty paid from PLA which is available to them under Notification No. 39/2001-C.E. Similarly there was delay in respect of payments of ....

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....s have to pay duty first and claim refund. Therefore, in reality it is a Revenue neutral situation since in the final result Government does not get any cash payment. Therefore, in view of this provision which gives exemption from payment of duty, the appellant need not discharge the interest liability. Further, he also submits that under Section 11AB, interest can be demanded only when there is a....

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....Act, 1978 (40 of 1978), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than goods specified in the Annexure appended to this notification and the case may be, leviable thereon under any of the said Acts as is equivalent to the amount of dut....

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....t. The same Rule also provides for confiscation of goods etc. and in this case we are not concerned with the same. In any case, the appellant submitted that the fact that refund is to be granted after duty liability has been discharged shows that it is nothing but exemption. But since duty is required to be paid for claiming exemption, appellant can not escape from statutory obligation relating to....