2022 (5) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 obligation as stipulated in these licenses.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 claim refund of the duty paid on inputs which were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 obligation may not hold good here since, firstly, it was a cond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 paragraph 4.50 of the HBP whereby the payment of duty has been prescr....