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2014 (3) TMI 245 - CESTAT MUMBAIDenial of refund claim - Maintainability of refund claim u/s 27 - parts of power driven pumps utilized by the factory within the factory premises - Held that:- Undisputedly there was no lis between the respondent and the Revenue at the time of payment of duty and this will not deprive the respondent of his right to file refund claim based on a subsequent clarificatory Notification. Hence the question of filing appeal against the order of assessment does not arise - both power driven pumps as well as parts of power driven pumps used for manufacturing pumps within the factory were exempted from payment of excise duty. We are also satisfied that notifications were rescinded and consolidated notification was issued on March 1, 1994 with a view to reduce number of notifications. No demand hence could have been made against the appellant in respect of parts of power driven pumps by issuing show cause notices. In view of the consistent policy of the Government of exempting parts of power driven pumps utilized by the factory within the factory premises, it could not be said that while issuing notification No. 46/94 of March, 1, 1994, the exemption in respect of said item which was operative was either withdrawn or revoked. The action was taken only with a view to rescinding several notifications and by issuing a composite notification. The policy remained as it was and in view of demand being made by the Department, a representation was made by the industries and on being satisfied, the Central Government issued a clarificatory notification No. 95/94 on April, 25, 1994. It was not a new notification granting exemption for the first in respect of parts of power driven pumps to be used in the factory for manufacture of pumps but clarified the position and made the position explicit which was implicit - Following decision of PRIYA BLUE INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT OF INDIA ] - Decided against Revenue.
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