2022 (5) TMI 394

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....alakumar, AC (AR) for the Respondent ORDER These appeals are field against order passed by Commissioner (Appeals) who upheld the rejection of refund claim filed by the appellant. 2. Brief facts are that the appellant had imported certain goods under Advance Authorization Scheme vide various licenses. As the Advance Authorization expired, the appellants were unable to fulfill their export ....

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....el Shri N. Ram Reddy appeared and argued the matter. He reiterated the grounds of appeal. 4. The learned AR Shri S. Balakumar appeared for the department. He explained that the appellants have not paid any excess duty. They could not fulfill the export obligations as per the Advance Authorization license for which they have remitted the duty liability along with interest. Hence they cannot clai....

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....he case of Servo Packaging Ltd. (supra) had occasion to consider a similar issue and held that the refund is not eligible. The Commissioner (Appeals) has followed the said decision in para 7 of the impugned order. For better appreciation, paras 10 to 12 of the decision is reproduced as under:- "10. Thus, the availability of CENVAT paid on inputs despite failure to meet with the export obl....

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....aturally loses the privileges and the only way is to tax the import. The governing Notification No. 18/2015 (supra), paragraph 2.35 of the FTP which requires execution of bond, etc., in case of non-fulfilment of export obligation and paragraph 4.50 of the HBP read together would mean that the Legislature has visualized the case of non-fulfilment of export obligation, which drives an assessee to pa....