PRINCIPAL COMMISSIONER CGST Vs. TEVA API INDIA LTD.

JUDGEMENT

(1.) This appeal under Section 35-G(1) of the Central Excise Act, 1944, is directed against the final order No. E/52953/2018 - EX (DB) dated 14.09.2018 by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, on the following Substantial Questions of Law:

(2.) Relevant facts briefly are that, the respondent is 100% Export Oriented Unit (EOU) engaged in manufacture of 'Pharmaceutical Ingredients' (API) falling under organic chemicals. Having paid Central Excise Duty on expired finished goods/inputs, it claimed a refund of Rs.2,01,35,881/- on 27/09/2017 contending inter alia that being not aware about the issuance of Notification No.30/2015 CE dated 25.05.2015 to Principal Notification No.22/2013 CE dated 31.03.2003 and amended Notification No.34/2015-Cus. Dated 25.05.2015 (which allow the 100% EOU to remove such rejected inputs and expired goods for destruction outside the factory on which 'No duty' was leviable), got the expired finished goods/inputs destroyed outside the premises under supervision of Madhya Pradesh Waste Management Project (MPWMP) a division of Ramkey Enviro Engineers Ltd., an approved body appointed by the Pollution Control Board. As the destruction outside the unit was done without prior permission of the concerned officer, the Assistant Commissioner, CGST, Central Excise Division - Gwalior-II, in furtherance to a Show-Cause Notice dated 09.11.2017, vide Order-In-Original No.33/CEX/Refund/AC/Gwl-II/2017-18 dated 31.01.2018, rejected the claim for refund.

(3.) Aggrieved, the assessee preferred appeal before the Commissioner (Appeals), CGST, Customs and Central Excise, Bhopal vide Appeal No.727-CE/BPL/APPL/2018. The appeal was dismissed on 25.04.2018, affirming the order passed by the Assistant Commissioner. Aggrieved, the assessee filed appeal before the CESTAT, New Delhi, vide Appeal No.E/52165/2018-EX (DB) dated 09.07.2018.