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2016 (7) TMI 1168 - AT - Central ExciseRefund claim - Appellant has discharged duty on the molasses used in manufacture of ethyl alcohol while being processed for ethyl alcohol, the industrial alcohol that came out has suffered duty - prayer of the appellant is that the output (industrial alcohol) which has suffered duty should be set off against the input duty paid on molasses - Held that:- Commissioner confused without going into detail as to whether the molasses suffering duty has given rise to the dutiable product called industrial alcohol and non-dutiable product called portable alcohol and whether the industrial alcohol has suffered duty. For the misconception of the fact by the appellate authority, justice is to be advanced to the appellant since the facts are as narrated above remained disputed by Revenue. In view of the established fact as argued by appellant and also appreciating the jurisprudence of cascading effect appellant is entitled to refund to the extent the refund flows upon adjustment of duty paid on molasses used for manufacture of dutiable output and duty therein paid. In the result, all the five appeals are allowed and refund is to be allowed by Adjudicating authority in accordance with law. - Decided in favour of assessee.
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