Page 151 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] OIL AND NATURAL GAS CORPORATION LTD. v. UNION OF INDIA 197

(2) Duty Payment Challans are not submitted evidencing duty payments
(Bill of Entrywise).
(3) Relevant Provisional Bill of Entry-Duplicate (Importer Copy) in Origi-
nal not furnished.
(4) Relevant Ledgers A/c showing the customs duty paid against relevant
Bill of Entry is recoverable from Customs authority not furnished.
(5) Relevant MODVAT/CENVAT ledgers/Register of the relevant period
for verification of “No Modvat Credit has been availed by your unit against
the relevant Bill of Entry” not furnished.
(6) If the goods are further sold, the copies of sales invoices to be fur-
nished with relevant sales ledger.
(7) It is observed that certain Bill of Entry are relating to ONGC Ltd,
Dehradun. Hence, a NOC required to be furnished by Dehradun unit; al-
lowing you (Makarpura, Baroda Unit) to deal such claims on behalf of
them. Accordingly, documents related to Dehradun Unit are required to be
furnished.
(8) Wokrsheet for Interest Calculation not furnished.
In view of the above, you are requested to comply the above discrep-
ancies/Deficiencies along with all requisite documents within 15 days to this
office or otherwise your refund claim application shall be returned to you without
further communication in the matter.”
(emphasis supplied)
2.4 The respondent appears to have send one more communication
dated 5-1-2018 styling it as a reminder No. I for processing the refund. In reply
thereto, the petitioner addressed the communication on January 17, 2018 narrat-
ing the facts and urging the authorities that the case is very old, seeking oppor-
tunity to meet and explain in person. Accordingly, personal hearing was granted
vide communication dated 23-2-2018 for 14-3-2018. That communication is also
on record at page 123. Said recording of personal hearing had left two issues.
According to them, relevant part thereof deserves to be set out as under :-
“(3) Regarding non-submission of ledger a/c showing the customs duty
paid against relevant Bill of Entry is recoverable from Customs authority,
they explained that the matter is very old pertaining to year 1985-86, hence
it is difficult for them to produce such ledger account. However, they
agreed to further comply within 15 days on this account.
(4) As regards to verification documents for availing Modvat/Cenvat
credit or passing of duty elements to other persons, they said that their unit
have not sold those goods covered in respective Bill of Entry and they have
also not charged/recovered customs duty in invoice from buyer/or passed
on to any other firm/person. On this account they have already given C.A.
Certificate. However, as regards to availing Modvat/Cenvat Credit on said
duty by their unit, they explained that the matter is too old, hence they shall
further comply within 15 days time.”
2.5 On June 1, 2018 a communication is sent by the petitioner to the re-
spondent reiterating the stand in respect to the refund. The Customs authority
sent letter on 16th July, 2018 calling upon the petitioner to produce the documen-
tary evidences to satisfy the authority that “unjust enrichment” is not likely to
EXCISE LAW TIMES  15th April 2020  167