CESTAT directs Customs Dept to contemplate Refund Declare filed in 2015

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The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi bench has directed the customs division to contemplate the refund claims filed within the yr 2015.

The Firm, Vivo Cell is engaged within the import and distribution of cellphones and its equipment in India. It paid the Further Obligation of Customs on the price of 6% as much as February 2015 and thereafter, on the price of 12.5% beneath part 3(1) of the Customs Tariff Act 19756 on the 12 payments of entry. Within the meantime, the Supreme Courtroom delivered a ruling in favour of SRF Ltdwherein it was held that refund shall be allowed to them since for the aim of attracting Further Obligation beneath part 3 of the Customs Tariff Act on the import of a manufactured or produced article, the precise manufacture or manufacturing of a like article in India was not obligatory and that for quantification of Further Obligation in such a case, it needs to be imagined that the article imported was manufactured or produced in India after which to see what quantity of excise responsibility was leviable thereon. Based mostly on the above ruling, the Firm requested for refund of responsibility paid. Nonetheless, the identical was rejected by the authorities.

The Tribunal bench comprising President Justice Dilip Gupta and Technical Member C J Mathew noticed that the Telangana Excessive Courtroom in Sony India additionally examined nearly the same controversy as has been raised in these two appeals.

“The appellant therein had imported cellphones in India for buying and selling functions throughout the interval 04.08.2014 to 29.01.2015. On the time of import of the cellphones, the petitioner had not claimed any exemption beneath serial no. 263A (ii) of the Exemption Notification which allowed cost of Further Obligation on the price of 1% solely within the Payments of Entry in view of the choice of the Supreme Courtroom in SRF Restricted. The petitioner, in view of the choice within the Supreme Courtroom in ITC, made an utility for modification of the Payments of Entries beneath part 149 of the Customs Act in order that after that the responsibility might be refunded. The applying filed by the petitioner was, nevertheless, rejected,” the Tribunal stated.

The Tribunal, whereas concluding, held that “it’s anticipated that if such functions are actually filed by Vivo Cell, the identical could be adjudicated expeditiously because the refund functions had been filed in 2015. It’s, due to this fact, ordered that within the occasion functions are actually filed by Vivo Cell, they shall be determined expeditiously and ideally inside a interval of three months from the date of submitting of the functions. The refund functions, if any filed after the choice is taken on such functions, shall even be determined expeditiously.”

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Principal Commissioner of Customs vs Vivo Cell India Pvt Ltd

Counsel for Appellant:   Mr. Sunil Kumar

Counsel for Respondent:   Mr. Kishore Kunal & Mr. Pratush Chaudhary

CITATION:   2021 TAXSCAN (CESTAT) 196



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