2019 (6) TMI 333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods and cleared them using DEPB licenses which were transferred to them by the original scrip holders. Consequent upon the investigations conducted by the officers of the Customs it was found that the exporters had fraudulently obtained DEPB scrips. Therefore, a demand was raised on the appellant seeking recovery of the customs duty debited in DEPB scrips against bills of entry Nos. 2198 & 2199 both dated 31.08.2005 in cash effectively denying them the benefit of DEPB scrips. After following due process the original authority vide his Order-in-Original No.07/2005 dated 09.09.2005 confirmed the demand and also imposed penalties upon them. 5. Aggrieved, the appellant appealed before this bench and vide Final Order No. A/30812-30813/2016....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....party/assessee, he shall be entitled to refund of the amount deposited along with the interest at the prescribed rate from the date of making the deposit to the date of refund in terms of Section 35 FF of the Central Excise Act, 1944 or Section 129 EE of the Customs Act, 1962. In Para 5.2 it is also clarified that such Pre-deposit for filling Appeal is not a payment of duty. Hence refund of Pre-deposit need not be subjected to the process of refund of duty under either Section 11 B of the Central Excise Act, 1944 or Section 27 of the Customs Act, 1962". 9. Basing on the above instructions I am of the opinion that the importer is eligible for the refund of Pre-deposit paid. I also find that the payment of such Pre-deposit was made i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f duty demanded or penalty imposed before filing appeal - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal, - (i) Under sub-section (1) of section 128, unless the appellant has deposited seven and half per cent. of the duty in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner of Customs; (ii) Against the decision or order referred to in clause (a) of sub-section (1) of section 129A, unless the appellant has deposited seven and a half per cent. of the duty in case where duty or duty and penalty are in dispute, or penalty where....