(1.) The petitioner, a small scale Manufacturer-Exporter, had imported one plate called 'Husky Hotrunner' on 25-5-2007. The import was free of cost but the petitioner had to pay rent of Rs. 4,78,920/-. At the time of import, the petitioner had paid Customs duty/Customs Countervailing Duty/Addl. Duty/Education Cess amounting to Rs. 11,69,640/-. The petitioner had also furnished a declaration that the 'Husky Hotrunner' would be re-exported to the same supplier under Section 74 of the Act and the Rules framed thereunder.
(2.) The petitioner re-exported the 'Husky Hotrunner' on 12-8-2007, i.e., within three months of the date of the import and made a claim for refund of the basic customs duty vide application dated 25-9-2007, which was re-paid to him as per provisions of Section 74 of the Act.
(3.) The petitioner, however, did not claim refund of Customs Countervailing Duty (CVD) as he had taken Cenvat credit amounting to Rs. 6,68,186/-. Thus the petitioner did not ask for refund of CVD at the time of re-export under Section 74 of the Act.