2019 (5) TMI 1576

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....ty, Advocate for appellant Shri R Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal of M/s Hindusthan National Glass Industries Ltd against order-in-appeal no. 277/2009/MCH/AC/Gr.VB/ 2008-09 dated 7th October 2009 of Commissioner of Customs (Appeals), Mumbai - I arises out of the disallowance of refund of duties that are claimed to have been paid in ex....

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....rted earlier and denied the benefit of the notification following which appellant was required to pay duty Rs. 4,47,93,148/- to secure release of goods. On appeal, the claim of benefit of the notification was allowed except to the extent of one item among the packages. The appeal of Revenue before the Tribunal against the allowing of the benefit to a substantial extent was dismissed and appellant,....

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.... MODVAT of 98% of CVD' and that availment of MODVAT is not permissible. The first appellate authority appears to have limited himself to the availment of MODVAT as sufficient to deny claim for refund. 5. The appellant had, indeed, discharged duty liability in the first instance, and, in accordance with section 74 of Customs Act, 1962, was entitled, on re-export, to 98% of the duty that they ....

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.... relating to customs does not make any reference to MODVAT, or to its successor CENVAT, credit. To the extent that the notification is silent on this aspect, the lower authorities, exercising jurisdiction under Customs Act, 1962 could not have made any reference to, or imposed, any condition not contemplated in the exemption notification. Just as exemption notification are to be strictly construed....