Page 22 - ELT_1st August 2020_Vol 373_Part 3

xx EXCISE LAW TIMES [ Vol. 373
Refund/Refund Claim (Contd.)
— of Education Cess (EC) and Higher Education Cess (HEC) admissible
under area based exemption in J&K - See under AREA BASED
EXEMPTION .................................... 420
— of pre-deposit made under Sections 129E and 129EE of Customs Act, 1962
for availing right of appeal - Department under an obligation to refund
the amount when Tribunal passed the order allowing the appeal filed by
the petitioner - That apart, C.B.E. & C. Instruction F. No. 275/37/2K-
CX.8A, dated 2-1-2002, clearly indicates that the amount received under
Section 35F of Central Excise Act, 1944 which is in pari materia with the
provision under Section 129E of Customs Act, 1962 has to be given as
refund even without a formal application - Consequently, petitioner is
entitled to refund with applicable interest - Question of unjust
enrichment not arises at all — Sony Pictures Networks India Pvt. Ltd. v. Union of
India (Ker.) ....................................... 320
— Unjust enrichment - Certificate by Chartered Accountant produced by
assessee - Assistant Commissioner’s finding that since Excise Duty was
12.36%, assessee must have passed on burden to purchaser, purely
presumptive finding - Tribunal’s decision to allow refund affirmed -
Section 11B of Central Excise Act, 1944 — Commr. of Goods and Services Tax,
Rohtak v. Gawar Construction Ltd. (P & H) ......................... 298
— Unjust enrichment - Excess payment of duty on woollen yarn used and
consumed captively - Refund order passed by competent authority i.e.
Superintendent, Central Excise Range-I - Adjudication of same issue not
appropriate in refund application, more particularly when specific
declaration made by assessee that tax paid was part of price which has
been recovered - Tribunal and all other authorities committed serious
error in refusing to refund amount - Authority directed to refund amount
as directed by Superintendent in order dated 7-6-2000 - Section 27(1) of
Customs Act, 1962 — BSL Ltd. v. Commissioner of Central Ex. (Appeals), Jaipur-II
(Raj.) ......................................... 290
Res judicata applicability on Appellate Tribunal - See under PRECEDENTS ... 385
Revocation of CHA licence when not sustainable due to lack of evidence
against him - See under CUSTOMS HOUSE AGENTS LICENSE ........ 317
Revocation of Customs Brokers Licence, date for computing limitation
thereof - See under CUSTOMS BROKER ..................... 323
— of Customs Brokers Licence, scope of time-limit prescribed in Regulations
for issuing Show Cause Notice - See under CUSTOMS BROKER’S
LICENCE ...................................... 323
— of order of suspension of Customs Broker Licence, scope of - See under
CUSTOMS BROKER ................................ 323
Self-credit of Education Cess (EC) and Higher Education Cess (HEC)
admissible under area based exemption in J&K - See under AREA
BASED EXEMPTION ................................ 420
SEZ - Transactions between Developer and Co-Developer Unit - Exemption
from Service Tax - Power plant installed by petitioner fell within the
“Processing Area” of the said SEZ, therefore, all procurements of HSD oil
for O & M operation by petitioner made without payment of Excise duty
EXCISE LAW TIMES  1st August 2020  22