2022 (7) TMI 11

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....mendra Kanjani, Superintendent, Authorized Representative for the Respondent ORDER The issue involved in the present case is whether the appellant is entitled for refund of additional duty of Rs. 2000/- per KL on Diesel when goods were supplied under Notification No. 108/95-CE. 2. The matter was called out and none appeared on behalf of the appellant despite notice it is observed that the....

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....s. UNION OF INDIA- 2019 (370) E.L.T. 3(S.C) and COMMISSIONER OF CUS.(IMPORT),MUMBAI Vs. DILIP KUMAR & COMPANY- 2018 (361) E.L.T. 577 (S.C) 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the appellant have claimed the exemption and consequential refund in respect of the additional duty of Rs. 2000/- per KL on HSD. This duty was levied u....

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....eir official use or supplied to the projects financed by the said United Nations or an international organisation and approved by the Government of India, from the whole of - (i) the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of th....

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...., in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply." From the above it is clear that the exemption is in respect of the duty mentioned that covered under Section 3 and the additional duty on excise liveable thereon under sub section 1 of section 3 of additional duty of excise (Good....