YU TELEVENTURES PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, Yu Televentures Private Limited, is aggrieved by the rejection, by the impugned order dated 22nd January, 2017 passed by the Assistant Commissioner (Refund) at Air Cargo Import, Refund Section (respondent No. 4), of its claim for refund of the countervailing duty (CVD) in respect of the imports made by it between 27th March, 2015 and 31st March, 2015.

(2.) The petitioner sells electronic products, including mobile phones. The petitioner imported mobile handsets along with mobile phone parts, components, phone covers, etc., between 27th March, 2015 and 9th July, 2015 during which period it filed 46 Bills of Entry ('B/E'). The petitioner states that on these B/Es it paid the CVD at a higher rate even though it was eligible to pay duty at a lower rate in terms of Notification No. 12/2012-C.E., dated 17th March, 2012 as amended by Notification No. 4/2014 and as further amended by Notification No. 12/2015-C.E., dated 1st March, 2015. The concessional rate of duty for mobile phones was available provided that no CENVAT credit on inputs or capital goods had been availed. Further, the petitioner imported mobile back covers which were also eligible for a lower rate of duty at 2% in terms of Notification No. 1/2011-C.E., dated 1st March, 2011 as amended. This was also conditional upon the petitioner not availing credit on inputs or input services.

(3.) It is not in dispute that in regard to the above imports the claim of the petitioner for refund under Section 27 of the Customs Act, 1962 ('Act') is based on the decision of the Supreme Court in SRF Ltd. v. Commissioner of Customs, Chennai - 2015 (318) E.L.T. 607 (S.C.), which was delivered on 26th March, 2015. In that case, the Supreme Court interpreted a condition in Notification No. 6/2002 (which was similar to condition No. 16 of Notification No. 12/2012) regarding availment of concessional rate of CVD. The Supreme Court had observed that for quantification of CVD in the case of imported articles it has to be considered that the imported article had been manufactured in India. Thereafter, the amount of excise duty leviable thereon had to be ascertained.