TaxTMI 
TaxTMI 
2018 (8) TMI 1980
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....ch 15 30.06.2016 24.1.17 15,16,659.00 02. E/75442 Tripcon Oct. 13- March 15 30.06.2016 24.1.17 1,73,469.00 03. E/75443 Sai Struct Oct. 13- March 15 30.06.2016 13.2.17 7,99,247.00 04. E/75444 Maharishi Udyog April 15- March 16 30.06.2016 13.2.17 1,39,292.00 2. The facts of these cases in brief are that the appellants have set up manufacturing units in the State of Tripura. In terms of Notification No.20/2007 dt. 25/4/2007 as amended from time to time, substantial expansion was carried out in the year 2013. As per the said Notification, goods cleared from a unit located in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Prade....
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.... of the Financial Year the option was required to be made and accordingly they filed the exemption claim under the said Notification vide letter dt. 2/04/2014 which was granted to them vide letter dt. 30/06/2016. 6. The Ld. Advocate vehemently argued that there was regular exchange of correspondence with the Department on the issue of entitlement of exemption under the said Notification. It is not the case here that they did not file the refund claim within the prescribed time limit. The Ld. Advocate further submits that after receipt of the letter from the Department, they filed refund claims on regular basis which are being sanctioned from time to time. It was only owing to the delay on the part of the Department in clearing the st....
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....l by setting aside the order of the Tribunal. The Hon'ble High Court has held thus;- "5. The appellant after claiming that its Unit had undertaken substantial expansion to the extent of more than 25% submitted returns in the form RT-12 for the period from July, 1999 to March, 2003 evidencing the duty paid. But the Assistant Commissioner of Central Excise did not refund the amount of duty paid as per Notification. The appellant therefore submitted application on 18.5.2005 claiming refund of excise duty paid. Statements of duty paid for the Unit amounted to Rs. 27,09,705/-. On 16.2.2006, the Range Superintendent verified and found that there was substantial increase of over 25% and sent his report to the Divisional Office. Another verificat....
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....uty paid by the 15th of next month or if there was any doubt, he should have refunded the amount on provisional basis. It has also been argued that in any case, the refund of duty paid cannot be denied to the appellant on the ground of delay as no limitation Page No.# 5/7 is prescribed in the Notification. On the other hand, the learned counsel for the Revenue has defended the order passed by the Tribunal. 8. The relevant Clauses 2 and 3 of the Notification are re-produced below for ready reference:- "2. The exemption contained in this Notification shall be given effect to in the following manner, namely - (a) The manufacturer shall submit a statement of the duty paid from the said account current to the Assistant Commissioner or the Depu....
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....emptions by establishing that the three industrial units had undertaken substantial expansion of not less than 25% on or Page No.# 6/7 before 24th day of December, 1997 and then file every month's statement of duty paid from the account current to the Assistant Commissioner. And, if these two conditions were fulfilled, the appellant was entitled to refund of the amount of duty paid. It is not in dispute that the Industrial Unit has undertaken increase by more than 25%. Clause 2(a) of the Notification only says that the manufacturer shall submit a statement of the duty paid by 7th of next month in which the duty has been paid from the account current. The Notification nowhere mandates the manufacturer to submit a separate claim for refund of....