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2011 (6) TMI 559 - ANDHRA PRADESH HIGH COURTWhether the appellant was eligible for refund of the amount paid on HSD oil - CESTAT noted that, under Explanation 1 to Rule 2(k) of the Cenvat Credit Rules, 2004 (the Rules), HSD oil was not to be treated as an input for any purpose whatsoever. Since the period in question was from 1-11-2004 to 21-10-2005 the CESTAT held that the appellant was neither entitled to credit nor for refund - According to the learned Counsel EOUs were entitled to claim refund on the excise duty of HSD oil purchased by them in terms of Circular dated 23-9-2004 – Held that:- contention now urged was not even raised before the CESTAT. Under Section 35G(6) of the Act it is only on a question being raised before the CESTAT and, thereafter, if the CESTAT does not determine the said issue or wrongly determines the said issue by reason of a decision of such question of law as referred to under Section 35G(1) of the Act, would an appeal lie to the High Court. Ordinarily, the power under Section 35G of the Act ought not to be exercised where such a question has not even been raised before the CESTAT. no reason, therefore, to interfere with the order of the CESTAT. Central Excise Appeal is, therefore, dismissed
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