Page 319 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 965
Redemption fine (Contd.)
payment of redemption fine - Section 113 of Customs Act, 1962 read with
the provisions of Foreign Exchange Management Act, 1999 — Raju Sharma
v. Union of India (Del.) ................................. 249
— imposable even if goods have been released on bond - Section 125 of
Customs Act, 1962 — Commissioner of Customs, Chennai v. Madras Petrochem Ltd.
(Mad.) ......................................... 652
— not imposable in respect of clearance of past consignments on basis of
current test report - See under CONFISCATION ................ 388
Re-export of confiscated goods - Permission to re-export gold articles not
sought before Lower Authorities - Hence, re-export of confiscated goods
cannot be considered at stage of revision - Revision application rejected -
Section 111 of Customs Act, 1962 — In Re : Ajay Gupta (G.O.I.) ........... 735
Re-export order of goods on payment of redemption fine not sustainable -
See under REDEMPTION FINE .......................... 442
Reference on difference of opinion to third Member, scope of - See under
APPEAL ....................................... 892
— to High Court under Section 130A of Customs Act, 1962 - Not mandatory
for High Court to first call for a reference from the Tribunal before
deciding the Reference application under Section 130A(4) ibid, High
Court has a discretion either to call for a reference from Tribunal or not
because sub-section (4) of Section 130A ibid, opens with the word “if” —
Commissioner of Cus. & C.E., Goa v. Adani Exports Ltd. (S.C.) ................ 521
Refilling of imported ink from bulk container to small packs and re-
labelling such small packs not amounting to manufacture - See under
MANUFACTURE .................................. 96
Refined Vegetable oil - Fatty acid arising during manufacture of refined
vegetable oil, exemption admissible, it being waste - See under WASTE ... 142
REFUND/REFUND CLAIM :
— Cenvat credit lying unutilized in books of account of tobacco
manufacturer who closed his business and surrendered Central Excise
registration, liable to be refunded in cash - Contention of Revenue that
provisions of Cenvat Credit Rules, 2004 not applicable in respect of
tobacco manufacturers working under Chewing Tobacco and
Unmanufactured Tobacco Packing Machine (Capacity Determination and
Collection of Duty) Rules, 2010, not acceptable - Section 11B of Central
Excise Act, 1944 and Rule 5 of Cenvat Credit Rules, 2004 — Shree Flavours
LLP v. Commissioner of Central Excise, Delhi (Tri. - Del.) ................... 81
— Cenvat Credit - Unutilised credit - Assessee stopped production due to
closure of factory - Refund filed by appellant under Section 11B of
Central Excise Act, 1944 read with Rule 10 of Cenvat Credit Rules, 2004
which only provides for transfer of unutilized Cenvat credit but not
encashment - Prior to 1-4-2012, refund was admissible under Rule 5 ibid
if Cenvat credit not utilized for any other reason - However, after
amendment of Rule 5 ibid w.e.f. 1-4-2012, there is no scope of refund of
the Cenvat credit which has not been utilized at the time of closure of
factory - Consequently, appellant’s request for cash refund of unutilized
Cenvat credit cannot be admitted under any legal provision — Saera
Electric Auto Pvt. Ltd. v. Commr. of C. Ex. & Service Tax, Gurgaon-I (Tri. - Chan.) ....... 452
— 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,
EXCISE LAW TIMES  15th June 2020  319