Page 187 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] COMMISSIONER OF CUSTOMS, TUTICORIN v. SAKTHI SUGARS LTD. 577

2020 (372) E.L.T. 577 (Tri. - Chennai)
IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
[COURT NO. III]
Ms. Sulekha Beevi C.S., Member (J) and Shri Anil G. Shakkarwar,
Member (T)
COMMISSIONER OF CUSTOMS, TUTICORIN
Versus
SAKTHI SUGARS LTD.
Final Order No. 40175/2020, dated 29-1-2020 in Appeal No. C/247/2011-DB
Assessment - Reassessment - Request for reassessment of bill of entry
not required when duty paid under protest at the time of its filing - Marking
of protest on bill of entry is an information to Department that duty not paid
voluntarily and it required to vacate such protest by passing a speaking re-
assessment order - Section 17 of Customs Act, 1962. [para 7]
Refund - Cess - Sugar Cess on import of sugar - Sugar Cess is a duty of
Excise and exempted under Notification No. S.O. 102(E) - Refund of Sugar
Cess collected as part of Additional Duty of Customs on import of raw sugar,
admissible - Section 27 of Customs Act, 1962. [paras 1, 9]
Appeal dismissed
CASES CITED
Priya Blue Industries Ltd. v. Commissioner — 2004 (172) E.L.T. 145 (S.C.) — Referred ....... [Paras 2, 3, 7]
ITC Limited v. Commissioner — 2019 (368) E.L.T. 216 (S.C.) — Referred .................................. [Paras 3, 7]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Letter No. 345/2/2004-TRU, dated 10-8-2004 ............................................................ [Paras 5, 9]
REPRESENTED BY : Ms. T. Usha Devi, D.C. (AR), for the Appellant.
Shri M.N. Bharathi, Advocate, for the Respondent.
[Order per : Sulekha Beevi C.S., Member (J)]. - Brief facts of the case are
that the respondents who are manufacturers of sugar filed an application dated
14-5-2010 for refund of sugar cess paid on raw sugar imported by them under
various Bills of Entry. After due process of law, the original authority rejected the
refund claim stating that the Notification No. S.O. 102(E) dated 7-2-2009 exempt-
ing levy of CESS on sugar is not applicable to the refund claim of the appellant
and also that since the respondents have not challenged the assessment they are
not eligible for refund. An appeal was filed before the Commissioner (Appeals)
by the assessee respondents and vide the order impugned herein the Commis-
sioner (Appeals) held that appellants are eligible for refund. Hence this appeal.
2. On behalf of the department, Ld. A.R Ms. T. Usha Devi appeared
and argued the matter. It is submitted by her that sugar cess is collected on im-
ported raw sugar as part of additional duty of customs levied under Section 3(1)
of Customs Tariff Act, 1975 like any other Central Excise duty as if the goods are
manufactured in India. Additional Customs duty is levied on imported goods
which is equivalent to Central Excise duty for time being leviable if produced or
manufactured in India, including cess also. During the said period there are no
EXCISE LAW TIMES  15th May 2020  187