TaxTMI 
TaxTMI 
2025 (1) TMI 898
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....er in original no. 10/2020- 21 dated 16.03.2021. 2. The facts in brief relevant for the present adjudication are that M/s Pratibha Syntex Ltd., the respondent was listed for Premise BasedAudit vide DGARM letter no. 229/2018RMCC/5665 dated 1.2.2019. Accordingly, the appellant was required to provide details of import and export from all ports for the period w.e.f. 1.4.2015 to September 2019. From the documents received, the respondent was observed to have filed a Bill of Entry dated 7.9.2017 for import of goods declared as 'Single Jersery Circular Knitting Machine, Model MV 4-3.2(ii)' with declared assessable value of Rs. 8134035/- classifying them under CTH 84471219 of CustomsTarrif Act, 1975 The respondent declared IGST @ 12% taking benef....
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....nt for the respondent-assessee on 28.10.2024, when, in compliance of previous order dated 21.08.2024 no other opportunity to respondent assessee was given to appear and to make submissions. In light of the clarification, in the order dated 21.08.2024 the respondent assessee was proceeded against ex-parte. Arguments on behalf of department, through Sh. Girjesh Kumar, Authorised representative (AR), heard. 5. Ld. AR submitted that the Commissioner (Appeals) has relied upon such decision i.e. in case of M/s Prince Spintex Pvt. Ltd. vs. Union of India reported in 2020 (35) GSTL 261 (Guj), which was already challenged by the department before Hon'ble Supreme Court of India vide SLP (C) no. 012936/2020. It got registered in November,2021 i.e. mu....
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....der has not yet been set aside by Hon'ble Supreme Court. The reliance was also placed on Notification no. 79 of 2017 dated 13.10.2017 which extends exemption from the whole of IGST on the import of capital goods. The Hon'ble Gujarat High Court has allowed the refund of IGST to the petitioner even if paid on the capital goods imported under EPCG scheme during the period 1.07.2017to 12.10.2017. Hence the IGST paid @5% is rather refundable to the assessee-respondent and there is no short payment of duty. The demand was wrongly confirmed by original adjudicating authority. The respondent mentioned in their cross objection, that they have strong case on merits in their favour. Commissioner (Appeals) has also given the findings on merit in para 8....
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...., it is clearly established that serial 230, the rate of IGST thereunder, was admittedly not applicable to the goods imported by the respondent importer. 9. We further observe that the show cause notice is silent about bill of Entry to have been filed under EPCG scheme floated under Foreign Trade Policy as an incentive scheme. The respondent also did not make any submission to this effect along with the applicability of notification no. 79 of 2017, at the stage of investigation. The plea was taken before the original adjudicating authority. However, has not been considered for being beyond the show cause notice and also for the reason that the respondent had never approached the department to rectify the clerical mistake about entry no. 23....