TaxTMI 
TaxTMI 
2024 (7) TMI 684
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....- 390 013. 1.1 Against international competitive bidding, the Appellants were awarded a contract for supply of electro-mechanical and hydro-mechanical plant and machinery (onshore component) to THDC India Limited (hereinafter referred to as "THDC") for use in Tehri PSP Hydroelectric project in the state of Uttarakhand by Contract No. THDC/RKSH/CD-262/AG/04 dated 23.07.2011. 1.2 The Tehri PSP Hydroelectric project is an inter-state Mega Hydro Power Project certified by the Joint Secretary, Ministry of Power, Govt. of India vide Letter Ref. No. 10/2/2002-II-I dated 20.04.2007. 1.3 In pursuance to the contract dated 23.07.2011, the Appellants supplied specified finished goods to THDC, a joint venture undertaking of the Government of I....
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....rms of Proviso to Section 11B(2) of the Central Excise Act, 1944, if any refund of duty held liable to be sanctioned. 1.5 The Adjudicating authority i.e. Deputy Commissioner vide Order-in-original dated 02.09.2015 though observed favourability on the issue of unjust enrichment and observed that the duty burden has not been passed, thereby dropped proceeding initiated under Proviso to Section 11B(2) of the Central Excise Act, 1944 but on merit rejected the refund claim on the ground that the required certificate from the PSU was not produced at the time of clearance of the goods. Being aggrieved by the said order-in-original dated 02.09.2015, the appellant filed an appeal before the Commissioner (Appeal) which came to be rejected, therefo....
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....ce of goods, the Appellants have not fulfilled the condition under clause (b) of condition No.93 of Customs Notification No.12/2012-Cus dated 17.03.2012, which provided that in the case of imports by a Central Public Sector undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking. 2.3 He submits that since the goods were cleared in the month of March-2015, during such month only, the said condition was brought into effect vide amended Notification No. 12/2015-CE dated 01.03.2015. It was not possible for the appellant to obtain the certificate in a short time, before clearance of the goods. Therefore, the a....
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....Vikal, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant have cleared the goods in the month of March-2015 and only in that month vide amended Notification No. 12/2015-CE dated 01.03.2015, the Condition No. 41 was amended which is reproduced below:- "If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under section 3 of the said Customs Tariff Act when imported into India. Provided that if the goods when imported into India....
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....equirement also stands fulfilled. It is a settled law by the Hon'ble Apex Court in the various judgments that benefit of Notification can be claimed at any stage if otherwise the same is eligible to the assessee. Therefore even though at the time of clearance of the goods the appellant have paid the duty but after obtaining the certificate, all the conditions prescribed under notification stand complied with. Therefore, at a later stage also claiming the exemption by the appellant, by way of filing the refund claim is absolutely in order and correct. The judgments relied by the appellant directly support their case. In some of the judgments, it is categorically held that merely because at the time of clearance of goods certificate was not a....