Page 18 - ELT_1st August 2020_Vol 373_Part 3

xvi EXCISE LAW TIMES [ Vol. 373
Drawback - Brand rate, computation of - National Calamity Contingent
Duty (NCCD) whether to be considered for computing brand rate
eligibility under Customs, Central Excise Duties and Service Tax
Drawback Rules, 1995 - National Calamity Contingent Duty leviable
under Section 134 of Finance Act, 2003 becomes a duty of Customs by
virtue of Section 12 of Customs Act, 1962 - Provisions of Customs Act,
Rules and Regulations made thereunder, including those relating to
refunds and exemptions from duties and imposition of penalty
applicable in relation to levy and collection of National Calamity Duty of
Customs by virtue of Section 134(4) of Finance Act, 2003 - Accordingly,
elements of NCCD are required to be factored in brand rate of Drawback
duty in terms of clarification issued by C.B.I. & C. Instruction No.
4/2019-Cus., dated 11-10-2019 - Section 75 of Customs Act, 1962 —
Commissioner of Customs v. Nayara Energy Ltd. (Guj.) ................... 353
Duty paid in excess - Captive consumption of woollen yarn on which duty
paid in excess, refund admissible there being no unjust enrichment - See
under REFUND/REFUND CLAIM ........................ 290
— wrongly paid on exempted goods, refund admissible - See under
REFUND/REFUND CLAIM ............................ 298
Education Cess (EC) - Refund/self-credit admissible under area based
exemption in J&K - See under AREA BASED EXEMPTION IN J&K ...... 420
Erroneous classification done earlier is not a bar for Department to make
correct re-classification subsequently - See under CLASSIFICATION ..... 423
Estopple against re-classification - See under CLASSIFICATION ......... 423
Evasion of Anti-dumping duty by overvaluation of Colour TV Picture Tubes
not established, demand not sustainable - See under VALUATION
(CUSTOMS) ..................................... 415
Evidence - Revocation of CHA licence when not sustainable due to lack of
evidence against him - See under CUSTOMS HOUSE AGENT LICENSE ... 317
Examinations for upgradation from “H” card holder to “G” card holder,
conducting oral examination set aside - See under CUSTOMS BROKER .... 380
Exemption admissible but duty paid wrongly, refund admissible - See under
REFUND/REFUND CLAIM ............................ 298
— from Service Tax on transactions between Developer and Co-Developer
Unit of SEZ - See under SEZ ............................ 300
— under Notification No. 21/2002-Cus. not admissible on import of Skin
Barriers Microscope Surgical Tapes - See under SKIN BARRIERS
MICROPORE SURGICAL TAPES ......................... 385
— withdrawal and its reinstitution - Effect - 2012 Guidelines dated 21-3-2012
which was withdrawn vide impugned 2015 Guidelines dated 6-4-2015
has later reintroduced the same content vide 2016 Guideline dated 16-9-
2016 with the modifications - However, mere withdrawal of the 2012
Guideline vide the impugned Guideline of 2015 not alters the position
under Special Economic Zone Act, 2005 in view of the consistent policy of
Government to allow procurement of goods from 2012 vide 2012
Guidelines dated 21-3-2012 and thereafter 2016 Guidelines dated 16-9-
2016 - Impugned Guideline of 2015 is neither sustainable nor enforceable
against the petitioners — DLF Utilities Ltd. v. Union of India (Mad.) .......... 300
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