2025 (2) TMI 276

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....ound of limitation by upholding the Order-in-Original dt.05.03.2024. 2. The brief facts of the case are that the appellant filed a refund application dated 09.01.2024 seeking refund of Rs.33,94,385/- on the ground that they have imported 'one unit of fully automatic tigra (9 claims) perfect binder & one unit of tipping collator' vide Bill of Entry Nos. 002316 dt.29.06.2005 & 003171 dt.23.08.2005 respectively, by availing the benefit of EPCG Authorization bearing No. 0930001522 dt.02.06.2005 under Notification No.97/2004-CUS dt.17.09.2004 but failed to produce 'Export Obligation Discharge Certificate (EODC)' issued by DGFT before the expiry of export obligation period i.e., 30.09.2013. The Jt. Director General of Foreign Trade vide letter....

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.... under which the subject imports were made, was subject to dual control, with the authorities of DGFT under the Commerce Ministry being the licensing authority and the Customs Department under the Finance Ministry being the monitoring authority. He further submits that no duty liability would ensue on the EPCG holder, unless the appellant fails to discharge the export obligation within the time/extended time allowed by the DGFT, as is the case in the present appeal where the appellant had discharged the export obligation within such extended period. He further submits that the Adjudicating Authority failed to consider that the amount deposited by the appellant, pursuant to the letter issued by the department dt.20.02.2017, can only be consi....

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....held the refund claim as time barred as the same was not filed before the expiry of one year period from payment of duty and interest. In this order, the Tribunal also considered judgment by the larger bench of the Tribunal in the case of Oil & Natural Gas Corporation Ltd [Final Order No.40696 of 2024 dt.20.06.2024], wherein it was inter alia held that all refunds relating to illegal levy have to be pursued under section 11B of Central Excise Act with an exception to the jurisdiction of High Courts under Article 226 and Supreme Court under Article 32 of the Constitution of India. 5. Learned AR has also relied on judgment of Hon'ble Supreme Court in the case of Miles India Ltd Vs Assistant Collector of Customs [1984 (4) TMI 63 - SC], wher....

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....xpiry of one year, from the date of payment of such duty or interest: Provided ......................... Provided further that the limitation of one year shall not apply where any duty or interest has been paid under protest." 9. Learned Counsel for the appellant relied on the judgment of Hon'ble Supreme Court in the case of Oswal Agro Mills Ltd Vs Assistant Collector of CE, Ludhiana [1993 (11) TMI 66 SC]. In this case, the appellant has deposited at least 50% over and above the claim of the Revenue by way of interim order of Hon'ble Supreme Court and the balance was secured by way of bank guarantees. Keeping the bank guarantees alive or extended, the direction for furnishing bank guarantees was not subject matter of th....