2022 (9) TMI 25

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....ondent ORDER The issue in this appeal of M/s Huhatamaki PPL Ltd (formerly styled as M/s Positive Packaging Industries Ltd) is the denial of refund of Rs. 16,98,720, claimed on 28th December 2016, for being beyond the threshold of limitation prescribed in section 27 of Customs Act, 1962 because the liability of Rs. 3,01,64,821 had been discharged between 1st August 2014 and 28th May 2015 in s....

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....s Act, 1962 to recover duty foregone on imports effected by recourse to benefit of notification no. 104/2009-Cus dated 14^th September 2009 available to holders of scrips under 'status holder incentive scrip (SHIS)' for which the appellant was ineligible owing to having been issued with 'zero duty export promotion capital goods (EPCG)' scheme in the same year, i.e, 2010-11 as stipulated in....

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....ispute that the appellant was in possession of 'scrip' and 'authorization' issued in the same year which, in accordance with para 2(4) of notification no. 102/2009-Cus dated 11th September 2009, disentitled them to usage of the scrip. Thus it was that the appellant commenced the process of restitution of the duty foregone in imports effected by availing of the scrip. 5. There is no doubt that p....

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....tice despite which proceedings under section 28 of Customs Act, 1962 were initiated and, it would appear, as mandatory penalty under section 114A of Customs Act. 1962 was invokable. The recovery was required to be completed by issue of adjudication order; however, under the new incorporation in section 28 of Customs Act, 1962, facility of reduced penalty was made available and the appellant opted ....