Page 98 - ELT_1st July 2020_Vol 373_Part 1

8 EXCISE LAW TIMES [ Vol. 373
which itself amounts to Assessment. Therefore, unless the Assessee could secure
exemption from the authority viz., C.B.E. & C. in not applying the limitation un-
der Section 11B of the Act the action of the Assessing Authority cannot be fault-
ed.
7. We have heard the Learned Counsels for both sides and perused the
records.
8. The case arises in a peculiar circumstance inasmuch as the Assessee
was granted exemption for specific quantity of Coin Blanks manufactured by it
as per the order passed by the C.B.E. & C. and to avoid cost of Manufacture of
such Coin Blanks exceeding the value, the exemption under question was sought
for by the Assessee with the customer viz., Department of Economic Affairs,
which was finally granted only on 30-6-1995 after processing the claim for ex-
emption. But to maintain time schedule for supply, the Assessee Company have
not only imported major part of 5050 MTs of Coin Blanks but had to the start
supply of the order right from January, 1994, and since the law requires payment
of duty at the time of clearance, therefore, the Assessee had no choice but to pay
the Excise duty for the goods in question. But the fact that he did not charge the
Excise duty from the Department of Economic Affairs is not disputed in the
counter filed by the Respondent. The Duty was paid from the pocket of the As-
sessee which was sought to be refunded. The only plea raised by the Respondent
is that the payment having not been made “under protest,” the limitation pre-
scribed under Section 11B would apply.
9. The Ad hoc exemption was granted to the petitioner for specific quan-
tity and for specific purpose. It was not a case for general exemption on the basis
of which Assessee claimed the refund. The word ‘Ad hoc’ is defined in Black’s
Law Dictionary and The Oxford English Dictionary as under :
Black’s Law Dictionary
ad hoc - Formed for a particular purpose.
The Oxford English Dictionary
ad hoc - (a) For this purpose, to this end; for the particular purpose in
hand or in view.
(b) attrib, or as adj. Devoted, appointed, etc., to or for some particular
purpose.
(c) Hence (nonce-wds.): ad hoc v., to use ad hoc measures or contrivances,
to improvise; so ad hoc(k)ing Vbl.sb, ad hoc-ery, the use of such
measures; ad’hocism (also as one word), the use of ad hoc measures,
esp. as a deliberate means of avoiding long-term policy; ad hoc-ness,
the nature of, or devotion to, ad hoc principles or practice.
10. The exemption in the present case was granted to the specific As-
sessee, in the specific facts and for specific quantity of the Coin Blanks manufac-
tured and supplied by the Assessee. This was done for the purpose of maintain-
ing the value of Coin Blanks itself. The payment of excise duty at the time of
clearance of goods in anticipation of exemption right from the day one was there-
fore with the ardent hope of real and effective exemption and the refund of duty
paid by the Assessee under compulsion for clearance of the goods. Such a pay-
ment even though not labelled by the Assessee to have been paid ‘under protest’,
could very well be treated as payment made by the Assessee ‘under protest’ only
as per the provisions of Section 11B of the Act paving the way for the rightful
refund of excise duty in consonance with Article 265 of Constitution of India
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