2017 (6) TMI 711

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.... Shri Atul Handa, A.R. for the Respondent(s) ORDER The appellant is in appeal against the impugned order.  The facts of the case are that, appellant is engaged in the manufacture of Tin Plate components falling under Chapter 73 of Central Excise Tariff Act, 1985.  They supplied Tin Cans to M/s. Vimal Agro Products Pvt. Ltd and M/s. Tata Coffee Limited (100% EOUs) and charged excise....

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....fication was given that in case of supply of goods to 100% EOU, no refund of Terminal Excise duty should be provided by RA of DGFT/Office of Development Commissioner because such supplies are ab-initio exempted from payment of excise duty and also clarified that if there has been an error/ oversight committed, then the agency collecting the tax would refund it, rather than seeking reimbursement fr....

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.... refund claims on the ground that the supplies to EOUs were exempt from excise duty.  The appellant requested to the jurisdictional Central Excise officers to allow the re-credit of the amount of Rs. 26,46,870/- in the case of supplies made to M/s. Vimal Agro Products Pvt. Limited and Rs. 22,40,013/- in the case of supplies made to M/s. Tata Coffee Limited.  The refund claimed by the app....

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....p; Considering the fact that a similar issue has come up before the Hon'ble High Court of Bombay in the case of Sandoz Pvt. Ltd vs. UOI - 2016 (341) ELT 22 (Bom.) wherein the Terminal Excise duty paid by the assessee on the goods supplied to 100% EOU and re-credit of refund filed before the Central Excise authorities have been denied by the Hon'ble High Court holding that the same is maint....