2017 (10) TMI 438

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....ndia undertaking fall into the category of deemed export under the Foreign Trade Policy at the relevant time. Accordingly, PGCIL issued the project authority certificate to the appellant to enable them to apply for advance license from DGFT, Mumbai. Appellant applied for obtaining licence for duty free import to be used in the transformer to be supplied to the PGCIL. The PGCIL applied for world bank loan for concern project where the said transformer were to be utilised. The said loan did not materialize, accordingly, appellant on their own prevailed upon PGCIL to pay custom duty on the import. The PGCIL paid import duties on behalf of the appellant. Initially when the goods were supplied, the value of transformer was contracted was without....

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.... the department and same was intimated by the appellant to the department vide their letter dated 28-3-2003 and 22-8-2003. The show cause notice was issued on 21-3-2006. Since there is no malafide intention on the part of the appellant and the duty alongwith interest was paid on their own, no show cause notice was warranted, consequently no penalty could be imposed. As regard the differential duty on the element of CVD, he submits that since the appellant have availed Cenvat credit on such CVD the same is not includible in the value of the goods as held by Hon'ble Supreme Court in case of Collector of Central Excise, Pune Vs. Dai Ichi Karkaria Ltd[1999(112) ELT 353(S.C.). He further submits that Hon'ble Supreme court in case of Union of Ind....

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....y refunded, the person, chargeable with the duty, may pay the amount of duty 71 [on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer] before service of notice on him under sub-section (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid: Provided that the Central Excise Officer may determine the amount of short payment of duty, if any, which in his opinion has not been paid by such person and then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one....