2004 (2) TMI 87

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....peal No. RKS/54/Valsad, dated 12-5-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Valsad. 2.Brief facts of the case are given below : The appellant had exported 10365.30 kgs of N-Acetyl J-Acid vide AR 4 No. Vapi-V/H/96-97, dated 30-4-96 and AR 4 No. Vapi-V/598/96-97, dated 29-11-96 vide Invoice No. 19 dated 30-4-96 and 231, dated 29-11-96 respectively. But due to qual....

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....y or countervailing duty is a duty of Customs and not Central Excise duty and hence refund under Central Excise Act shall not be admissible, that the appellant filed application of refund after 1 year 4 months and 27 days of payment of CVD as mentioned in Bill of Entry No. 6626, dated 21-1-98 but under Section 11B of Central Excise Act, 1944, the refund claim should be filed before expiry of six m....

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....ncluding C.V. Duty as per Board's letter F. No. 127/95, dated 14-12-1995. (b)        The Customs, Mumbai were insisting for getting the imported goods released on payment of C.V. Duty Rs. 8,24,805/-. The imported goods in question needed immediate re-processing hence there was no other alternative but to pay C.V. Duty and get the goods released Accordingly C.V....

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.... held on 7-1-2004. Shri K.V. Parmar, Consultant appeared and reiterated earlier submission. 5.Govt. has carefully considered the submissions made. 6. In their letter dated 10-4-1998, addressed to the Assistant Commissioner of Customs, New Custom House, Mumbai the Applicants stated that they agree to pay the C.V.D. as suggested, but under protest. The Commissioner (A) held that it is obligato....