2016 (7) TMI 499

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....y and parts thereof liable to central excise duty. They have supplied various dutiable items to M/s.ONGC and M/s. Oil India Ltd. under the category of International Competitive Bidding on payment of duty during 2012-13. Notification no.12/2012-CE gave exemption to the goods, which are cleared in pursuance of such International Competitive Bidding. As per the procedure, then prevailing, the appellants paid excise duty and later, applied to DGFT and obtained refund of such terminal excise duty (TED) in terms of para 8.3 of FTP - 2009-14. Later, JDGFT, New Delhi vide his letter dated 15.03.2012 informed that refund hitherto processed by DGFT in terms of para 8.3 shall not be dealt by them. Notification no.4(RE)  2013/2009-2014 dated 18.04....

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....t the goods were exempt ab initio and hence will not be eligible for refund of TED as per the earlier practice.  (c) The supplies are considered to be deemed export and as such, the refund of amount can be considered as rebate and should be sanctioned without reference to payment date.  (d) For the sanctioned amount of refund, in terms of Commissioners order, they are entitled for interest wherever there is a delay of more than three months. 4. Ld. AR submitted that the goods involved in this case were exempt in terms of Notification as mentioned above and if the appellants have paid duty, the refund will be considered by the competent jurisdictional authority in terms of Section 11 B of the Central Excise Act, 1944. In te....