TaxTMI 
TaxTMI 
2026 (3) TMI 1161
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....e paid. The appellant made a submission that they were ready to pay the differential duty on account of I.G.S.T., but requested that they may be allowed the facility of filing a supplementary Bill of Entry so as to enable them to take the input tax credit of the differential I.G.S.T. being so paid by them. This request was not considered. 3. A Show Cause Notice came to be issued on 09.07.2021 on the ground that the classification of 'Gurjon Oil' and 'Patchouli Oil' is required to be revised whereupon the appellant would be ineligible for the concessional rate of BCD under Notification No. 46/2011-Cus. dated 01.06.2011 as amended by Notification No. 82/2018-Cus. dated 31.12.2018. The SCN also demanded the differential IGST between the 12% adopted by the appellant and 18% as per the Revenue. 4. The appellant filed a detailed reply in defence of their case. 5. However, the ld. adjudicating authority confirmed the demand of BCD of Rs.7,46,325/- + SWS of Rs.74,632.50/-, along with the demand of differential I.G.S.T. 5.1. The appellant filed an appeal before the Ld. Commissioner (Appeals), which was dismissed by him. 5.2. Being aggrieved, the appellant is before the Tribun....
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....bmits that if the classification is changed, the appellant would not be eligible for the concessional rate of BCD as claimed by them. Thus, he justifies the confirmed demand on this count. 7.1. In respect of the demand made under I.G.S.T., it is contended by him that the appellant himself has admitted that they had adopted an erroneous percentage of I.G.S.T. at the time of the imports. Therefore, he justifies the confirmed demand on account of I.G.S.T. 8. Heard both sides, perused the appeal papers and the documents placed before us. 9. We have gone through the Bill of Entry in question. The relevant portions of the same are extracted below: - 9.1. A careful reading of the above documents, would clarify that the appellant has claimed the exemption under CTH 33019079 and have submitted all the documents, including the certificate of analysis, invoice, etc., showing the country of origin as "Indonesia". 10. It is also seen that the assessment was done on 11. 07.2019, the examination thereof was taken up on 19.07.2019 and Out-of-Charge was issued on 19.07.2019. Thus, it becomes clear that the Customs had cleared the goods only after being satisfied with the classificati....
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....was available to themselves as Cenvat Credit. Plethora of Decisions relied upon by appellant In their submissions in this case, on Revenue Neutrality and on time limitation support their case. The Order-in-Original has rejected submission on Revenue neutrality with illogical, incorrect and unjustified observation that if argument of revenue neutrality as a permissible defence is accepted, entire scheme of payment of taxes on reverse charge basis will become irrelevant. However, the facts of payment of substantial amount of Excise duty from PLA during the period in question cannot be ignored, while considering revenue neutrality. Revenue has not adduced any evidence to show that appellant had not paid disputed Service Tax with intention to evade payment of Service Tax, when it was available as credit to appellant themselves under RCM. We also find force in the submissions of appellant on both these points. The demand of entire Service Tax is not sustainable on time limitation." [Emphasis supplied] 11.2. A similar view has also been expressed by the Tribunal in the case of M/s. Asmitha Microfin Ltd. v. Commissioner of Cus., C.Ex. & S.T., Hyderabad-III [2020 (33) G.S.T.L. 250 (T....
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....ntial relief, if any, as per law. (Dictated and pronounced in the open court) ============= Document 1 TIN NEXURE- 1 X/C/ 0313: Duplicate (Importer copy) Theibn Customs Ebl System - Imports V1.5t 0] 15/1 STRAND ROAD, US.ICH HOUSE, FOLKATA . BILL OF ENTRY FOR HOME CONSUMPTION OIA MECEJ545KCHOOL TEIFFEL : GISTICS PVT LTD SFNo/Dt YEW/ Typ: 4012164/11072019 /N/H DOC No. /Dt/Officer 2033937177/19-97 -2019: 10 Toparter Details :0296099640 PAN : AMACI5979HFTOGI MPERIAL FRAGRANCES E FLAVOURS PRIVATE LIMITED : Code : 6510794 : STREET KOLKATA WEST BENGAL 100031 Poynent ethod :2229034/00/07/2019 13/07/2019 Port Of Loading :kr arta Entry of Dryn .: INDONESIA Entry Of Consgu .: H/BL No : 24/06/7619 Date Cute 32/0.000 *** Gross wt : 5 PLI No. Of Pkge. Ha!KS:IMPERIAL FRAGRANCES & FLAVOURS PVT LTD 5 Kos PY.APOI ATSIRI INDONESIA In No & DY, ; ANI-2019/06/01/0 17/08/ 2019 JIN RAYA TLA: NG UDIK HP. HOHONOT R. 03698.00 US5 TGI: CIF Frezght 2019/65/CI/DC DT. 17.00 19 1 0.00 Insurance INDONESIA Cust . House: SVB Load(Ass): HSS Low Rate: 0.00% Acount: Amount: Di-tdent Rate: 0.68 Discom Misc. Charges: ....