2003 (1) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n; that they have been purchasing imported diesel and lubricants from M/s. Indian Oil Corpn. and M/s. Castrol India Ltd.; that the invoices issued by the supplier are inclusive of Customs duty paid on the import of diesel/lubricants; that under Notification No. 13/81-Cus., dated 9-2-81 and 53/97-Cus., dated 3-6-97, diesel/lubricants used for captive power plants are exempted from customs duty; that the Central Board of Excise & Customs under Circular No. 21/97 dated 24-6-97 clarified that the letter of approval issued for procurement of duty for furnace oil by the Board of Approval may be treated as licence and the specified quantity of furnace oil and POL purchased, be released to the 100% Export Oriented Undertakings; that the Appellants ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; that even after admitting that a part of the claim was within time limit, the Commissioner (Appeals) erred in not allowing that part of the claim; that since the appellants are recognized as 100% Export Oriented Undertaking, no separate licence or permission/approval of the Commissioner is required to be taken by them. He finally submitted that they are fully covered by the Notification No. 13/81-Cus. and Notification No. 53/97-Cus. 3. Countering the submissions Shri R.C. Sankhla, learned Senior Departmental Representative, submitted that for claiming the refund of customs duty, the Appellants have to produce the duty paying documents which have not been produced by them at all; that the invoices issued by their supplier in India cannot ....