TaxTMI 
TaxTMI 
TaxTMI 
2022 (4) TMI 87
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....000 dated 1.3.200 based on country of origin certificate for import from Sri Lanka. However, though the certificate of country of origin was submitted by the appellant but was challenged by the department denying the exemption claim, even the goods were seized by the department. On the request of the appellant vide Order dated 23.8.2004 passed by Deputy Commissioner that the goods were ordered to be released provisionally. However subject to payment of CVD on declared value and on execution of bond of Rs. 53.75. 843/- along with the bank guarantee fro Rs. 26,88,000/-. The appellant challenged the said order before Hon'ble High Court of Rajasthan. The aforesaid conditions of provisional released were relaxed. The goods were provisionally rel....
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....presentative appearing for the Department. 4. It is mentioned by the appellant that the Bills of Entry no doubt are of the year 2004. The impugned amount of CVD was also deposited in the year 2005. However the provisional assessment of impugned Bills of Entry was objected vide Show Cause Notice in the year 2005 itself. The appellant opted not to utilise the CENVAT Credit of the disputed CVD. The said order was finally decided by the Tribunal thereof vide Final Order dated 14.10.2017 confirming the entitltement of the appellant to have the benefit of notification No. 20/2000 based upon the certificate of origin from Sri Lanka. In terms of the said order since the appellant who was not leviable to pay the CVD, that the appellant filed the re....
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....d claim on Countervailing duty (CVD) as was paid by him on 07.03.2005. The CVD is levied under section 3 of Customs Tariff Act, 1975. The provision reads as under: [SECTION 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. - (1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported art....
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....ich is equal to excise duty for the time being leviable on a like article if produced or manufactured in India, is to be levied on any article which is imported into India in addition to the customs duty. Since it is equal to excise duty, the CVD is also cenvatable as per Rule 3 sub clause (vii) of Cenvat Credit Rules, 2004 which is extracted as under: "RULE 3. CENVAT credit. - (1) A manufacturer or producer of final products or a [provider of output service] shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of - (i) ............................................................ (ii) ............................................................ (iii) .............................................................
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....er of output service, as the case may be] : RULE 6. [Obligation of a manufacturer or producer of final products and a [provider of output service]]. - ............................................................ Explanation 2. - No CENVAT credit shall be taken on the duty or tax paid on any goods and services that are not inputs or input services. " 8. From perusal of Rule (vii) of Cenvat Credit Rules, 2004, it is clear that the additional duty leviable under section 3 of the Customs Tariff Act, is equivalent to the duty of excise specified under clauses (i), (ii) (iii), (iv), (v), (vi) and (via) and are eligible to be taken as Cenvat Credit by a manufacturer or producer of final products or a provider of output service. Sub-rule (4)....
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....of the incidence of such duty / interest, if any, paid on such duty had not been passed on by him to any other person. Section 11B prescribes the limitation of one year from the relevant date for the refund claim to be filed. The above discussion makes it clear that though the appellant was entitled to claim the refund of unutilized Cenvat Credit of CVD paid by him in terms of section 11B of Central Excise Act. However, it was incumbent for the appellant to comply with the period of limitation as well as requirement of requisite documents to be furnished. The said period of one year either to be calculated from the payment of CVD or from the date of judgement if any with respect to said CVD. In the present case, the CVD was paid on 07.03.20....