Appeal(s) Involved E/503/2008-SM, [Arising out of Order-in-Appeal No. 225/2011-CE dated 29.7.2011 passed by Commissioner of Central Excise (Appeals-I), BANGALORE.]. Case: Ms. Sobha Developers Ltd. Vs Commissioner of Central Excise. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
Case Number | Appeal(s) Involved E/503/2008-SM, [Arising out of Order-in-Appeal No. 225/2011-CE dated 29.7.2011 passed by Commissioner of Central Excise (Appeals-I), BANGALORE.] |
Counsel | For Appellant: Mr. M. S. Nagaraj, Advocate and For Respondents: Dr. J. Harish (AR) |
Judges | Shri S.S Garg, Judicial Member |
Issue | Central Excise Rules, 2002 - Rules 11, 19 |
Judgement Date | May 15, 2017 |
Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
S.S Garg, (South Zonal Bench Bangalore)
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The present appeal is directed against the impugned order dated 27.3.2008 passed by the Commissioner (A) wherein Commissioner (A) has rejected the refund claimed by the appellant.
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Briefly the facts of the present case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter Heading 7308 90 90 of Central Excise Tariff Act, 1985. The appellants have filed an application for refund of Rs.10,48,313/- being the duty paid on the goods cleared to M/s. Infosys Technologies Ltd., Chandigarh. M/s. Infosys Technologies Ltd., Chandigarh was declared as a Special Economic Zone (SEZ) unit by the Development Commissioner, Noida, Special Economic Zone, Ministry of Commerce and Industries vide letter No.5/5/2006-Chg.SEZ/8797 dated 16.6.2006. The appellant cleared goods on payment of duty even after the receipt of approval by M/s. Infosys Technologies Ltd. as SEZ. The duty thus paid for the supplies made from 17.6.2006 to 16.11.2006 to M/s. Infosys Technologies in the absence of Domestic Procurement Certificate / ARE-1 was claimed as refund before the lower authority. The refund claim of the assessee was rejected by the Deputy Commissioner vide Order-in-Original dated 7.11.2007 on the ground that the appellant had not followed the prescribed provisions of SEZ Rules which came into force from 10.2.2006 and has not cleared the goods to SEZ Unit of M/s. Infosys Technologies under the cover of Duty Procurement Certificate/ARE-1. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) and the Commissioner (A) vide the impugned order dated 27.3.2008 has upheld the order and hence, the present appeal.
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Heard both the parties and perused the records.
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Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the statutory provisions. He further submitted that the appellant supplied the material on payment of duty and later filed the refund claim which was rejected for not following the prescribed procedure. He further submitted that the supplies were made to M/s. Infosys Technologies Ltd., which was a SEZ unit as approved by the Development Commissioner and M/s. Infosys Technologies vide their certificate dated 6.8.2007 have confirmed the receipt of the goods, their use for construction of M/s. Infosys Building in Chandigarh SEZ Unit and they have also claimed exemption from payment...
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