CESTAT Denied Refund as EC & SHEC Exemption Not Applicable to CVD on Imported Coal

Commissioner of Customs Vs JSW Energy Ltd (CESTAT Hyderabad) The Department filed appeals against a common order dated 25.09.2014 passed by the Commissioner (Appeals) in favour of the respondent, a company engaged in the production of electricity. The respondent had imported non-coking coal under Chapter 2701 1920 of the Customs Tariff Act, 1975 through Krishnapatnam Port for use in electricity generation. While filing the Bills of Entry for import of coal, the respondent paid Basic Customs Duty (BCD), Countervailing Duty (CVD), Clean Energy Cess (CEC), Education Cess (EC) at 2%, and Secondary...