2025-VIL-955-CESTAT-BLR-CE
  1. Home
  2. 2025-VIL-955-CESTAT-BLR-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of Excise Duty, SFIS Notification, Furnishing of Installation Certificate - Appellant is engaged in the manufacturing of ‘Reach Stacker' falling under Chapter sub-heading 84264100 of the Central Excise Tariff Act, 1985 – Appellant cleared consignment under the Served From India Scheme (SFIS) and paid the excise duty on the invoices by mistake, even though the duty amount was initially debited while clearing the goods under the SFIS. The appellant filed a refund claim which was rejected by the authorities on the ground that the appellant had not complied with the condition of Notification No.34/2006-CE dated 14.06.2006 regarding the submission of the installation certificate issued by the jurisdictional Officer - Whether the appellant is entitled to the refund of the excise duty paid inadvertently on the goods cleared under the SFIS – HELD - The Notification No. 34/2006-CE dated 14.06.2006 allows the submission of the installation certificate from either the jurisdictional Deputy Commissioner/Assistant Commissioner of Central Excise or an independent Chartered Engineer. In the present case, the appellant had initially submitted the Chartered Engineer's certificate within the stipulated period, which was not accepted by the Department, and they insisted on the certificate from the jurisdictional officers. The appellant subsequently submitted the certificate from the jurisdictional officers, which was delayed by more than 6 months. The rejection of the refund claim on the ground of the delayed submission of the installation certificate is not justified, as the Notification allows the submission of the certificate from a Chartered Engineer also - Further, it is not disputed that the goods cleared by the appellant had reached the factory premises of the consignee and a re-warehousing certificate has been issued. In the event of any discrepancy or non-use of the capital goods in accordance with the condition, the consignee is required to discharge the duty liability under Rule 20 of the Central Excise Rules, 2001 – the impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?