Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Kandla vs M/S. Sanghi Industries Limited on 17 August, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : C/10955/2015 (Arising out of OIA-KDL-CUSTM-000-APP-478-14-15 dated 03.03.2015 passed by Commissioner (Appeals) Customs Kandla,) Commissioner of Customs, Kandla : Appellant (s) VERSUS M/s. Sanghi Industries Limited : Respondent (s)
Represented by :
For Appellant (s) : Shri Lalatendu Patra, Authorised Representative For Respondent (s) : Shri Anand Nainawati, Advocate.
For approval and signature :
Mr. P.M. Saleem, Hon'ble Member (Technical) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? YES 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes CORAM :
Mr. P.M. Saleem, Hon'ble Member (Technical) Date of Hearing/ Decision : 17.08.2016 ORDER No. A/10718/2016 Dated 17.08.2016 Per : Mr. P.M. Saleem This appeal is filed by Revenue aggrieved by the impugned Order-in-Appeal dated 03.03.2015 by Commissioner (Appeals) wherein he held that excess Basic Custom duty paid by the assessee, which has been refunded to them, cannot be re-credited in their DEPB license.
2. Heard both sides.
3. On careful consideration of the arguments of both sides and perusal of the records, it is observed that Revenue has filed this appeal on the ground that 4% SAD cannot be re-credited in DEPB license. It is observed that the Commissioner (Appeals) has clearly mentioned that the amount refunded is not 4% SAD and is Basic Custom duty and he relied upon the Board Circular No. 67/99-Cus. Dated 01.10.1999, according to which the sanctioned refund amount can be re-credited in DEPB license. He has also relied upon the decision of the Tribunal in the case of Milton Laminates Limited vs. Commissioner of Customs, Kandla [2006 (04) LCX 0156].
4. In view of the above, we do not find any merit in the appeal filed by the Revenue.
5. Appeal is dismissed.
(Order dictated and pronounced in the open Court) (P.M. Saleem) Member (Technical) ..KL 2