TaxTMI 
TaxTMI 
2022 (4) TMI 87
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....ed 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 released on payment of CVD on declared value. Pursuant thereto CVD amounting to Rs. 8,68,669/- was deposited by the appellant on 07.03.2005 along with the PD bond for Rs. 53.75. 843/-. Inspite of said payment that the Show Cause Notice dated 03.11.2005 was issued to the appellant denying the benefit of Notification No. 26/2000 dated 1.3.2000 alleging that certificate of origin has incorrect information. The said Show Cause Notice was decided vide Order-in-Original No. 11/2008 dated 30.06.2008 vide which the proposed denial of exemption from levy of customs duty was confirmed along with the demand of differential duty and confiscation of total quantity of zinc anodes in question. The said order was challenged before this Tribunal vide Final Order No. A/56961-56963 /2017 dated 4.10.2017. The aforesaid Order-in-Original was set aside and the appeal was ....
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....he part of the Tribunal judgement dated 4.10.2017 nor related to provisional assessment nor it was paid under protest. Hence the appellant has rightly been denied the refund of duty paid voluntarily in 2005, in the year 2018 merely on the ground that the appellant has not taken credit of the same. Impressing upon there is no infirmity in the order, the appeal is prayed to be dismissed. 6. After hearing the rival contentions, it is observed as under: The appellants herein has filed the refund 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 calc....
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.................................... (iv) ............................................................ (v) ............................................................ (vi) ............................................................ (via) ............................................................ (vii) the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) [, (vi) and (via)]: ................................................................................ (4) The CENVAT credit may be utilized for payment of - (a) any duty of excise on any final product; or (b) an amount equal to CENVAT credit taken on inputs if such inputs are removed as such or after being partially processed; or Of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in rule 9: ..............................
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....documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty (CVD in the present case) and interest, if any paid on such duty in relation to which such refund is claimed so calculated from or paid by him 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 07.03.2005. However the refund in question has been filed pursuant to the Final order of this Tribunal dated 04.10.2017 The relevant date in terms of section 11B of C....