{"id":246049,"date":"2003-02-18T00:00:00","date_gmt":"2003-02-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/indian-petrochemicals-vs-commissioner-of-customs-central-on-18-february-2003"},"modified":"2018-07-26T13:18:15","modified_gmt":"2018-07-26T07:48:15","slug":"indian-petrochemicals-vs-commissioner-of-customs-central-on-18-february-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/indian-petrochemicals-vs-commissioner-of-customs-central-on-18-february-2003","title":{"rendered":"Indian Petrochemicals &#8230; vs Commissioner Of Customs &amp; Central &#8230; on 18 February, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Indian Petrochemicals &#8230; vs Commissioner Of Customs &amp; Central &#8230; on 18 February, 2003<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T) <\/p>\n<p>1. The appellant imported in 1998 and 1999 at Dahej in Gujarat<br \/>\nconsignments of polypropylene and ethylene. The goods were assessed to<br \/>\nduty provisionally, as their value could not be ascertained in the absence of<br \/>\nthe invoice issued by the seller. Subsequently, the assessments were<br \/>\nfinalised on various dates and the duty determined to be payable turned out<br \/>\nto be less than the duty that was actually to be paid. It is stated that the<br \/>\nauthorities who passed the orders with which we are concerned in these<br \/>\nappeals were not concerned with the liability to refund arising as a<br \/>\nconsequence of finalisation of provisional assessment and were only<br \/>\nconcerned with the application filed by the importer. The refund claims<br \/>\nthat the importer filed themselves make it clear that what it was claiming<br \/>\nwas a refund that as a result of finalisation of provisional assessment. It is<br \/>\nonly the failure on the part of the department to sanction the refund.<br \/>\nParagraph 95 of the Mafatlal Industries on its own that resulted in its<br \/>\nhaving to file his application. The departmental representative has no<br \/>\nanswer why the refund was not paid suo moto to the appellant on<br \/>\nfinalisation of the provisional assessment.\n<\/p>\n<p>4. In a situation where an importer not required to file a refund claim<br \/>\nand does so, pending the refund claim that he was entitled to refund only<br \/>\nbecause it has not been sanctioned, it is highly incorrect to deny the claim<br \/>\non the ground of limitation. The question of limitation would enter the<br \/>\nscene. The department ought to have refunded the amount that fell due<br \/>\nwithout any formal request or application made by the importer. Therefore<br \/>\nthe fact that an application was made by the importer is irrelevant; at the<br \/>\nmost it can be treated as a remainder to the department. The decision of the<br \/>\nTribunal in Alcatel Modi Net Works Systems v. CC 2000 (117) ELT 522 correctly points out that, by an application of the contents of paragraph 95<br \/>\nof the Supreme Court&#8217;s judgment in Mafatlal Industries clarifies that<br \/>\nrecoveries of refunds consequent upon adjustment under Rule 9B of the<br \/>\nCentral Excise Rules will not be governed by Section 11A or 11B of the<br \/>\nAct. This view will apply in equal force to refund consequent upon Sub-section<br \/>\n(2) of Section 18 of the Act. Nor the provisional assessment<br \/>\nrequiring the importer an incidence of duty passed on will not apply.\n<\/p>\n<p>5. The appeals are accordingly, allowed and the impugned order set<br \/>\naside. The concerned official is directed to examine the refund claim, and<br \/>\nif found admissible, pay the amount of refund forthwith to the appellant.<br \/>\nWe record, as the counsel for the appellant points out, that, after sanction of<br \/>\nrefund, necessary action will have to be taken by the Central Excise<br \/>\nauthorities in terms of Rule 57E to adjust modvat credit taken of the<br \/>\nadditional duties of customs that were paid, to the extent that this has not<br \/>\nalready been done. He undertakes to furnish necessary information to the<br \/>\nCommissioner and jurisdictional Deputy Commissioner of Central Excise,<br \/>\nVadodara, to whom also a copy of this order shall be issued.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Indian Petrochemicals &#8230; vs Commissioner Of Customs &amp; Central &#8230; on 18 February, 2003 Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. The appellant imported in 1998 and 1999 at Dahej in Gujarat consignments of polypropylene and ethylene. The goods were assessed to duty [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-246049","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indian Petrochemicals ... vs Commissioner Of Customs &amp; Central ... on 18 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/indian-petrochemicals-vs-commissioner-of-customs-central-on-18-february-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indian Petrochemicals ... vs Commissioner Of Customs &amp; 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