LAWS(CE)-2006-7-140

SIMPLEX PHARMA (P) LTD. Vs. C.C.E.

Decided On July 20, 2006
Simplex Pharma (P) Ltd. Appellant
V/S
C.C.E. Respondents

JUDGEMENT

(1.) THIS appeal is directed against the order in appeal -dated 7.6.2004, which upheld the order in original rejecting the refund claim of the appellant.

(2.) THE relevant facts that arise for consideration are that the appellant imported raw material for the manufacture of injections. The imported raw material suffered CVD. Appellant exported the injections manufactured by using the said raw material and filed a refund claim with the authorities under Section 11B of the Central Excise Act, 1944. The authorities rejected the said refund claim on two grounds i.e. on limitation and on non -applicability of the provisions for refund claim to CVD. On an appeal the Commissioner (appeals) also concurred with the views of the adjudicating authority. Hence this appeal.

(3.) LEARNED advocate appearing for the appellant submits that the CVD paid is nothing but duty of excise. It is his submission that the denial of the refund is only on the technical ground and that there is no dispute as regards the consumption of the imported raw materials. It is also submitted that question of the time bar has been wrongly construed as the date of importation of the raw material is considered while the date of export has to be considered for sanctioning the refund. He relies upon the judgment of the Hon'ble Supreme Court in the case of Hyderabad Industries Ltd v. UOI as reported at for the proposition that CVD is nothing but duty of excise.