Custom, Excise & Service Tax Tribunal
M/S Jubilant Organosys Limited vs Cce, Meerut Ii on 23 May, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Principal Bench, New Delhi
COURT NO. II
DATE OF HEARING : 23/05/13.
Excise Appeal No. 3174-3177 of 2005
[Arising out of the Order-in-Appeal No. 121-124/CE/MRT-II/2005 dated 29/06/2005 passed by The Commissioner (Appeals), Central Excise, Meerut II.]
M/s Jubilant Organosys Limited Appellant
Versus
CCE, Meerut II Respondent
Appearance
Ms. Vaidehi Sharma, Employee for the appellant.
Ms. S. Bector, Authorized Representative (DR) for the Respondent.
CORAM: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
Final Order No. 56773-56776/2013 Dated : 23/05/2013
ORDER
Per. D.N. Panda :-
In all the four appeals it is grievance of the assessee that the rebate claims made on the respective dates as per the detailed chart filed and extracted below when found to be defective that was not informed to the appellant within time frame prescribed by CBEC nor the documents filed by the appellant looked into by the authority to dispose the claim within the time frame prescribed.A. Appeal No. 3174/2005 B. Appeal No. 3175/2005 C. Appeal No. 3176/2005
Date Events 19/11/2003 Rebate claim filed Rs. 6,61,937 [Appeal No. 3174/2005] Rebate claim filed Rs. 45,00,087/- [Appeal No. 3175/2005] Rebate claim filed Rs. 6,13,994/- [Appeal No. 3176/2005] NO OBJECTION RAISED FROM THE OFFICE OF ASSISTANT COMMISSIONER 27/01/2004 Some clarifications sought by Additional Commissioner (Audit) during pre-audit and communicated to Deputy Commissioner (After 70 days) 17/02/2004 Above list requiring clarifications communicated to Appellant by Range Superintendent (After 21 days) 01/03/2004 Detailed reply containing point-wise clarifications submitted by Appellant to Range Superintendent (within 14 days) 13/07/2004 Clarifications provided by Range Office to Assistant Commissioner (After 134 days) 14/07/2004 Assistant Commissioner allows rebate claim vide order dated 14/07/04 No mention of any interest for delay in grant of rebate claim (After 135 days of filing claim) 20/02/2004 to 14/07/2004 Interest u/s 11BB Rs. 15,777/- [Appeal No. 3174/2005] Interest u/s 11BB Rs. 1,07,262/- [Appeal No. 3175/2005] Interest u/s 11BB Rs. 14,635/- [Appeal No. 3176/2005] 29/06/2005 Commissioner (Appeal)s order disallowing interest D. Appeal No. 3177/2005 Date Events 19/11/2003 Rebate claim filed for Rs. 10,48,136 REBATE CLAIM FOUND TO BE IN ORDER DULY CHECKED AND ACKNOWLEDGED 26/12/2003 Assistant Commissioner informed that copy of bill of lading not annexed with rebate claim 08/01/2004 Copy of Bill of Lading filed before the Assistant Commissioner 14/07/2004 Memorandum (order) passed by Assistant Commissioner allowing rebate claim No mention of any interest for delay in grant of rebate claim 20/02/2004 to 14/07/2004 Interest u/s 11BB Rs. 24,983/-
29/06/2005 Commissioner (Appeal)s order disallowing interest
2. CBE&C has issued following guideline on the rebate claim.
8. Sanction of claim for rebate by Central Excise 8.1 The rebate claim can be sanctioned by any of the following officers of Central Excise :-
Deputy/Assistant Commissioner of Central Excise having jurisdiction over the factory of production of export goods or the warehouse; or Maritime Commissioner.
8.2 It shall be essential for the exporter to indicate on the A.R.E.1 at the time of removal of export goods the office and its complete address with which they intend to file claim of rebate.
8.3 The following documents shall be required for filing claim of rebate :
(i) A request on the letterhead of the exporter containing claim of rebate, A.R.E. 1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each A.R.E. 1 and its calculations,
(ii) original copy of the A.R.E.1,
(iii) invoice issued under Rule 11,
(iv) self attested copy of shipping Bill, and
(v) self attested copy of Bill of Lading.
(vi) Disclaimer Certificate [in case where claimant is other than exporter].
2. Appellant relied on the above procedure prescribed by CBE&C for sanction of the rebate claim by the authorities within the time schedule prescribed by the circular i.e., 90 days of filing of the claim. According to appellant, when the rebate was allowed to the appellant making inordinate delay, the appellant is entitled to interest for the delay not attributable to it as per the chart aforesaid extracted from the notes of argument filed today by the appellant.
3. When appellate order is perused nothing is found to have been mentioned as to any of the dates depicted in the chart by appellant in the order of learned Commissioner (Appeals). It appears that a cryptic order was passed denying legitimate claim of the appellant.
4. Learned DR has no material to contradict the date chart filed by the appellant.
5. Ms. Vaidhi Sharma appearing for the appellant under a power of attorney says that the appellant vouches authenticity of the date chart filed and extracted as above which has been culled out from the departmental documents available in the record of the appellant.
6. When the appellant makes an averment of vouching the veracity of the dates and events in the table aforesaid, interest of justice cannot be paralysed keeping the matter pending in the Tribunal. Prima facie, the date chart aforesaid clearly indicates that there was delay of 70 days, 21 days, 135 days and 36 days in appeal No. E/3174 of 2005, E/3175 of 2005, E/3176 of 2005 and E/3177 of 2005 respectively. There shall be no hesitation to allow the appeal to grant interest at the appropriate rate to the appellant as that was applicable at the relevant point of time in the concerned appeals for the delay caused by the department. With the aforesaid direction, all the four appeals are allowed.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK ??
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4EX/3174-3177 of 2005