TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 269
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....ivities, petitioner utilised various inputs which were to be used in the process and the same were imported from outside India. 2. Petitioner obtained an Advance Authorization vide License No.03105510853 dated 9th March 2009 issued by the Additional Director General of Foreign Trade - respondent no.3. Petitioner was required to fulfill an export obligation amounting to Rs.4,25,80,000/- equivalent to Euros 667,398.45 at the then prevailing rate of interest for the deemed export of plate heat exchanger to Bharat Heavy Electrical Limited (BHEL). Petitioner imported various items to be used in the manufacture of the products on a duty free basis in terms of exemption notification issued by the Central Government exempting from payment of custo....
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....een regularized and redeemed after payment of Customs Duty and Interest on excess import made against this license. You have submitted two invoices, D/0000012/08-09 and D/0000011/08-09 and Consumption certificate from Excise post redemption. Had these invoices and Consumption certificate been submitted earlier, there would not have been any excess import and hence, no duty or interest would have been required to be paid. However, as this stage it is no possible to process your request since redemption/regularization letter has already been issued. 4. Since petitioner had correctly discharged its export obligations, petitioner filed a refund claim before the Assistant Commissioner of Customs, DEEC Section, Mumbai. Petitioner was advised b....
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....e decision of the PRC reads as under : Decision : The Committee after examining the case in detail, deliberated on the request and decided to reject the case as the same was found to be without any merit. 6. We have to note that respondent no.3 in his letter to petitioner in effect admits that petitioner had complied with the export obligation because in the letter dated 19th January 2015 respondent no.3 states "Had these invoices and Consumption certificate been submitted earlier, there would not have been any excess import and hence, no duty or interest would have been required to be paid" . Respondent no.3 in another letter dated 23rd August 2016 also admits that had petitioner submitted the two invoices earlier, the office of DGFT wo....