Page 150 - ELT_2nd_15th April 2020_Vol 372_Part

196 EXCISE LAW TIMES [ Vol. 372

spondence were exchanged between the parties. There were time and again or-
ders by the authorities, which were challenged to the superior authorities and
matters were remanded. The time was consumed thereunder but, ultimately, the
competent authority passed an order on 23-1-2017, which was issued on 24-1-
2017. Operative part whereof reads as under :-
“(i) I allow the benefit of exemption of Notification No. l97/76-Cus., dated
2-8-1976 for the five B/Es mentioned at Sr. No. 1 to 5 in the table as
discussed above, considering the same as provisionally assessed BOE
as on date.
(ii) I allow the benefit of exemption of Notification No. 515/86-cus dated
30-12-1986 read with Notification No. 25/87-Cus., dated 23-1-1987 for
the ten B/Es mentioned at Sr. No 6 to 15 in the table-B as discussed
above considering the same as provisionally assessed as on date.
(iii) The benefit of exemption of Notification No. 25/87-Cus., dated
23-1-1987 will also be extended to BOE No. F-00612, dated 17-2-1987,
when the same will be produced.
(iv) A Chart of Custom duty payable on final assessment of the 15 BOE is
attached as Annexure-A with this Order-in-Original.
(v) Subsequent to this final assessment order of the BOEs as detailed above, the
importer will be required to file refund claim under Section 27 of the Customs
Act, 1962 and rules framed thereunder within the specified period. The re-
fund claim shall be disposed of in accordance with the principles of ‘Unjust
Enrichment’ on merits.
This order is issued without prejudice to any other action against the
importers for the acts of omissions and commissions discussed above or re-
lated thereto under the Customs Act of 1962 or any other law of the coun-
try.”
(emphasis supplied)
2.3 The petitioner appears to have approached the authority under
communication dated 16th August, 2017 produced on the compilation at page
115 for seeking refund with interest, which were totalling to Rs. 22,44,88,330.71.
The reminder was sent on 10th November, 2017, which is also produced in com-
pilation at page 117. The respondents sent communication on 21-11-2017 to the
petitioner seeking clarification on discrepancy/deficiency which they noticed, for
ready reference, the same deserve to be extracted and reproduced here verbatim.
“Please refer to your refund claim application letter dated 16-8-2017 (re-
ceived in this office on 21-8-2017) for Refund of, Customs duty of Rs.
5,41,82,641.08 & Interest of Rs. 17,03,05,689.63 (Total claim of Rs.
22,44,88,330.71).
In this connection, it may be noted that during the scrutiny of your
above claim, it is found that you have not complied with all procedural re-
quirements prescribed and have also not submitted requisite documents
leading to delay in processing of refund claims. The following discrepan-
cies/deficiencies have been noticed;
(1) The refund claim application is not filed in the proper and prescribed
performa as provided under Section 27 of the Customs Act, 1962.

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