TaxTMI 
TaxTMI 
2025 (6) TMI 551
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....Ex dated 31.03.2003 for procurement of raw materials and capital goods. 2. The Ammonium Persulphate imported by the Appellant vide two Bills of Entry dated 18.01.2010 and 21.06.2010 was destroyed in a fire accident that occurred in the Appellant's Export Oriented Unit (EOU) on 09.07.2010. The Appellant thus sought remission of the Customs Duty paid on these imports. The Appellant paid Anti Dumping Duty (ADD) under protest and sought refund thereof. As the Customs Duty paid had been reimbursed by the Appellant's insurer, the claim for refund was restricted to the ADD. 3. By the Order-in-Original No.85/2012 dated 31.12.2012 this claim for refund was rejected and also ordered for payment of interest amount of Rs.85,740/- on the delayed payme....
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....destroyed by fire, the conditions stipulated in the notification no.52/2003 dt.31.03.2003 have not been fulfilled by the appellant and therefore, the appellant is not eligible to claim exemption under Notification No.52/2003 dated 31.03.2003. It is also the view of the department that for the same reason the appellant is not eligible for exemption from ADD, as per Notification No.5/1994 CUS dated 18.11.1994, in as much as the goods imported were not wholly exempted from payment of customs duty for the reason that the appellant did not satisfy the conditions stipulated under Notification No.52/2003 CUS dated 31.03.2003. 5.2 The Learned Counsel has adverted to Section 9A (2A) of Customs Tariff Act, 1975 which reads as under: Prior to 28.0....
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....of any goods that are cleared into the domestic tariff area, in which case, anti-dumping duty shall be imposed on that portion of the article so cleared or used; as was applicable when it was imported into India. Explanation -- For the purposes of this section: - (a) the expression "hundred percent export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944.); (b) the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005.)] 5.3 The above provision of law as it stood prior to 28.03.2021, as well as after the s....