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2022 (4) TMI 931 - AT - Central ExciseRefund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein duty element was not explicitly mentioned, the payment of duty itself was disputed. - rejection of refund on the ground of non-appreciation of the evidentiary value of the documents - HELD THAT:- There is no dispute regarding receiving of the goods from DTA without payment of duty until withdrawal of the facility for warehousing of petroleum products vide C.B.E.C. Circular No. 796/29/2004-CX dated 04.09.2004. This withdrawal prompted the supplier to charge Excise Duty on the supplies. Here, the supplier is not a private party, but a Public Sector Undertaking. The certificate issued by the said supplier, clearly indicated that the product supplied by them to the appellant was duty paid. The appellant has also placed on record the certificate issued by the manufacturer namely, M/s. Chennai Petroleum Corporation Ltd., a group company of M/s. Indian Oil Corporation Ltd., wherein also they have certified that the product was dispatched to the supplier namely, M/s. Indian Oil Corporation Ltd. on payment of Central Excise Duty plus Educational Cess - When these documents along with other documents were made available, the Adjudicating Authority, without bothering to examine, has brushed aside by holding that no such documents as directed by the First Appellate Authority were made available to substantiate the duty payment - Admittedly, the appellant had claimed refund for the period from September 2004 to April 2007 and since then, the appellant has not been given sustainable reasons for denying its rightful claim for refund. The Revenue has not denied the contents of the certificate issued by the supplier and in turn, the producer of HSD, that the products in question were dispatched on payment of Central Excise Duty plus Educational Cess, which has thereafter been paid to the Government. The only possible conclusion that could be drawn in the absence of specific disputes regarding the contents of the certificates, by the Revenue, therefore, is that the payment of duty thereof stands proved and hence, rejection cannot be made only for want of proof regarding payment of duty - the appellant has made out a case as to its payment of duty and hence, the impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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