2017 (2) TMI 832

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....en initially cleared from factory premises of M/s. Skoda Auto India Pvt Ltd, Aurangabad on 28-4-2010. While clearing M/s. Skoda Auto India Pvt Ltd have paid excise duty and issued excise invoice no. 1377 dated 30-4-2010 wherein duty payment particulars are mentioned. The appellant applied for the refund of excise duty amounting to Rs. 1,97,635.00 claiming that he was entitle for exemption under Notification No. 6/2006-CE dated 1-3-2006. Alongwith refund claim, appellant submitted medical certificate No. 1186 dated 10-6-2010 issued by B.J. Medical College of Sasoon General Hospital, Pune wherein in it was certified that appellant is 55% paralysis (PPRP. Pmt) and the certificate No. dated 22-10-2010 issued by the Director of Hevy Industries &....

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....-6-2002 issued by Central Board of Excise and Customs, New Delhi. (b) As regard the issue whether the car was cleared at normal rate of duty and the same was purchased by the appellant from the dealer the appellant submitted that the car was cleared on payment of duty from the factory under invoice no. 1377 dated 30-4-2010 which shows that payment of excise duty @ 22%. The motor vehicle having chasis No. TMBBED 1ZOAA151902 and Engine No. CLC001557 after purchase of the vehicle the same was registered under registration no. MH-12 EB-9594 in the name of the appellant. On the registration certificate the same chasis number and engine number are appearing. (c) As regard the excise duty burden whether passed on to the appellant, he submitt....

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.... prescribed is 4%, the notification carrying following conditions: 11. If- (i) an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the goods are capable of being used by the physically handicapped persons; and (ii) the buyer of the car given an affidavit that he shall not dispose of the car for a period of five years after its purchase. As per condition of the above notification, only requirement is that the person who buys car should be physically handicapped person, from the medical certificate and also it is admitted fact that there is no dispute that appellant is physically handicapped person as he is 55% paralysis pmt. The other condition is t....

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.... shows that duty paid by M/s. Skoda was passed on to the appellant and the burden of duty was borne by the appellant. As regard the requirement of no objection certificate from the vehicle manufacturer raised by the Ld. Commissioner(Appeals), I find that there is no such condition for production of such certification from the vehicle manufacturer, as per exemption notification No. 6/2006-CE. Moreover, I agree with the appellant's contention that once the excise duty paid by M/s. Skoda has been passed on to the appellant M/s. Skoda under any circumstances cannot claim refund and the same will not be admissible to M/s. Skoda, therefore as per the above facts, asking for no objection certificate is absolutely unwarranted. 6. As per my a....