2023-VIL-955-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Opting out/exit from the EOU Scheme - excess payment of Excise duty on the stock of finished goods - Eligibility to refund of excess paid excise duty on the manufactured finished goods and waste pursuant to debonding from the EOU Scheme and subsequent removal from the factory to the domestic and export market at a reduced price – HELD – the refund is not arising out of a difference in the rate of excise duty but on account of the value adopted for the purposes of discharge of excise duty on the stock of manufactured FG and waste as in existence on the cutoff date - the letter by the appellant confirming the duty discharged pursuant to their application for debonding and could not be construed as final assessment order as there was no quantification of any confirmed liability. Moreover, no provisional assessment was sought by the appellant and no order finalizing provisional assessment was passed – the goods lying in stock at the time of debonding would be liable to duty only at point of time of removal of those goods from place of manufacture - further, the reasoning advanced by the Ld. Appellate Commissioner that “value” is frozen on payment of excise duty is also not in consonance with Section 4 of the Central Excise Act as also Rule 4 of the Central Excise Rules which requires determination of value and payment of duty with respect to each removal and that there is no removal when excise duty is discharged on the stock of manufactured FG pursuant to exit bond from the EOU Scheme as the EOU Unit continues to function as a DTA Unit – the impugned order rejecting the refund claim is not sustainable and the same is set aside – assessee appeal is allowed
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