Customs, Excise and Gold Tribunal - Mumbai
Premier Automobiles Ltd. vs Commissioner Of Central Excise And ... on 30 July, 2004
ORDER T. Anjaneyulu, Member (J)
1. The assessee is in appeal. M/s. Premier Automobiles Ltd. have filed three refund claims on 7.9.95 for Rs. 13,03,015/-, Rs. 19,62,370/- and Rs. 70,15,772/- on the ground that they had imported CRCA Sheets/Coils classifiable under CSH of Customs Tariff 7209.13. The goods were allowed to be shifted to their Dombivli godown, consequent to which they filed Bill of Entry for ex-bonding by applying Section 15(1)(b) of Customs Act, 1962 for the purpose of arriving at the duty payable in r/o. The then Asst. Collector allowed the ex-bonding of the goods from the bonded warehouse enhancing the rate of duty as prevailing on the date of which the bond expired. The assessee preferred an appeal to the Collector (Appeals) against the assessment orders of the aforesaid three ex-bonding bills. The Collector (Appeals) set aside the impending orders and given direction to pass orders as per the guidelines set out. Thereafter, the Asst. Commissioner vide his order dated 13.7.95 reassessed the duty payable, following which the genesis of the instant refund claim has been made. Ultimately, on due enquiry, the Asst. Commissioner, Central Excise, Dombivli, ordered refund of three Bill of Entries under Section 27(2) of the Customs Act, 1962, subject to execution of continuing Bank Guarantee for 50% of the refund amount till the final decision of the Hon'ble Supreme Court in case of M/s. Solar Pesticides and bond for the balance amount of 50% of refundable amount within 10 days of receipt of this order.
2. The Commissioner, Central Excise (Appeals), Mumbai, basing on the interim direction given by the Hon'ble Supreme Court in the case of M/s. Solar Pesticides by order dated 28.2.92, has confirmed the order of the adjudicating authority. The interim direction given by order dated 28.2.92 reads as under:-
"Respondents will be at liberty to withdraw the duty refunded or any part thereof on furnishing. Bank Guarantee to the satisfaction of the Collector of Customs to the extent of 50% withdrawn by them and on furnishing Bond in respect of balance amount".
3. Aggrieved by the aforesaid order, the assessee preferred the present appeal. The main contention of the learned counsel for the appellant is that in the case of M/s. Solar Pesticides, there may be other factors, which were to be decided finally and the similar factors are not available in the present case. It is also contended that there are several decisions of the Supreme Court as well as the Appellate Tribunal to the effect that where inputs are actively consumed in the manufacture of final dutiable products, no question of unjust enrichment arise. He relied upon the following case law:-
1) 1998 (78) ECR 193 (SC) Bhadrachalam Paperboards Ltd. and Anr. v. Government of Andhra Pradesh and Ors.
2) 1999 (85) ECR 318 (Tribunal) CCE, Vadodara v. Gujarat State Fertilizers & Chemicals Ltd.
4. Since the Supreme Court's decision in the case of M/s. Solar Pesticides has since been approved, no merits are found in the present appeal filed by the assessee. The appeal is required to be dismissed. Before parting with the appeal, we would direct the original authority to finalise the issues pending before meeting in terms of orders in the case of M/s. Solar Pesticides as per the Hon'ble Supreme Court's decision. The appeal is dismissed.
(Pronounced in Court on 30.07.2004)