Page 48 - ELT_1st July 2020_Vol 373_Part 1

A22 EXCISE LAW TIMES [ Vol. 373

bogus production by conducting periodical inspection. If really there was any
misuse, State should not have issued second Industrial Policy, 2007 in haste after
successful completion of Industrial Policy, 1997. Hence, within one year of de-
claring second Industrial Policy, 2007, withdrawal of concessions was improper.

Cash refund of untutilized Cenvat credit on closure of
factory — Permissibility
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar, Hon’ble Mr. Justice Dinesh Maheshwari and Hon’ble Mr. Justice
Sanjiv Khanna on 19-5-2020 after condoning the delay granted leave the Special
Leave Petition (Civil) Diary No. 43788 of 2019 with S.L.P. (C) Diary No. 7365 of
2020 filed by Commissioner of Customs, Central Excise and Service Tax against
the Judgment and Order dated 8-10-2018 of Allahabad High Court in Central
Excise Appeal No. 185 of 2015 (Modipon Ltd. v. Commissioner). While granting the
leave, the Supreme Court passed the following order :
“Delay condoned.
Leave granted.
Issue notice on the prayer(s) for interim relief.
As short question is involved, hearing is expedited.
Liberty to apply is granted.”
The Allahabad High Court in its impugned order had allowed cash re-
fund of unutilized Cenvat credit on closure of factory on the ground that in a
similar case of Commissioner of Central Excise & Service Tax, Noida v. M/s. Molex
India Pvt. Ltd. reported in 2017 SCC Online CESTAT 1025, Department had ac-
cepted CESTAT Allahabad order in which refund had been allowed.
REPRESENTED BY : Mr. B. Krishna Prasad, AOR, Ms. Charanaya
Laxmikumaran and Mr. D.L. Chidanand, Advocates,
for the Appearing parties.

Refund of excess Export duty whether admissible without
challenging assessment on Shipping Bill?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar, Hon’ble Mr. Justice Dinesh Maheshwari and Hon’ble Mr. Justice
Sanjiv Khanna on 19-5-2020 issued notice the Civil Appeal Diary No. 5058 of
2019 filed by Commissioner of Customs against the CESTAT Final Order No.
A/30717/2018, dated 12-7-2018 (Essel Minning & Industries Ltd. v. Commissioner).
While issuing the notice, the Supreme Court passed the following order :
“Issue notice on the application for condonation of delay as well as on
the Civil Appeal.
List the matter along with C.A. D. No. 47931 of 2018 on 16-6-2020.”
The Appellate Tribunal in its impugned order had held that undisputed-
ly, assessee had paid excess Customs duty on export goods by not considering
FOB price as cum duty price as required under C.B.E. & C. Circular No. 18/2008-
Cus., dated 10-11-2008. Tribunal following its earlier order in the case of Sameera
Trading Company reported at 2010 (264) E.L.T. 578 (Tri.-Bang.) held that there was

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