Page 17 - ELT_15th August 2020_Vol 373_Part 4

2020 ] INDEX - 15th August, 2020 xv
Exim (Contd.)
Court, not empowered to extend such period on his own at the request of
the petitioners though the power of extension is vested in him -
Therefore, it would be necessary for this Court to issue appropriate
directions to the concerned authority - Clause (c) of Paragraph 4.42 of
Handbook of Procedures, 2009-14 — Lubi Industries LLP v. Union of India (Guj.) ... 454
— Advance authorization - Failure to fulfil export obligation - Refund of
Countervailing Duty (CVD) and Special Additional Duty (SAD) sought
by appellant - Admittedly, inputs imported gone into manufacture of
goods meant for export, but export not taken place - At best, the
appellant could have availed the Cenvat credit, but that would not ipso
facto give them any right to claim refund of such credit in cash with the
onset of GST, Cenvat being an option available to an assessee to be
exercised and the same cannot be enforced by CESTAT at this stage -
Refund not admissible under Section 142(3) of Central Goods and
Services Tax Act, 2017 — Servo Packaging Ltd. v. Commr. of GST and C. Ex.,
Puducherry (Tri. - Chennai) ............................... 550
EXIM Policy - Deemed Exports - Refund of terminal excise duty - Rejection
of refund claim for commodity entitled for exemption from duty -
HELD : There are several situation where duel reliefs extended to
assessee, both of exemption as well as of refund - In case where both
reliefs available, option to select relief vests with assessee - Said position
no longer res integra - No merit in stand of revenue - Section 25 of
Customs Act, 1962 — Manali Petrochemical Limited v. Additional Director General of
Foreign Trade, New Delhi (Mad.) ............................. 470
Export on payment of excise duty in discharge of export obligation under
Advance License Scheme, rebate of duty paid admissible - See under
EXPORT REBATE ................................. 562
Export document showed incorrect classification deliberately to avail higher
cash rebate, penalty imposable - See under PENALTY ............. 568
Export goods, permissibility of provisional release - See under SEIZURE ..... 518
Export obligation not fulfilled under advance authorization, refund of CVD
and SAD not admissible - See under EXIM .................... 550
— under advance authorization, extension of time for fulfillment - See under
EXIM......................................... 454
— under EPCG not fulfilled by sick unit, penalty sustainable - See under
EPCG SCHEME ................................... 449
Export Oriented Unit not eligible for drawback on goods received on
payment of duty from DTA unit as deemed export - See under
DEMAND/RECOVERY .............................. 564
Export Rebate - Exports in discharge of export obligation under Advance
license scheme in terms of Notification No. 96/2009-Cus. - Rejection of
rebate claim on the ground that said notification grants exemption from
Customs duty on procurement of inputs subsequent to export of finished
goods under bond - HELD : Condition No. (vi) of said Notification states
that importer not required to furnish bond in respect of subsequent
imports in case export goods not cleared under Rule 18 of Central Excise
Rules, 2002 - Revenue’s interpretation that assessee issued Advance
Authorisation License under impugned notification cannot export goods
on payment of duty and subsequently claim rebate under impugned
EXCISE LAW TIMES  15th August 2020  17