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2023 (8) TMI 121 - HC - Central ExciseRefund claim - payment of amount equivalent to the CENVATE credit attributable to inputs and input services used in relation to the manufacture of exempted clearance of petroleum product namely Liquefied Petroleum Gas (LPG) - refund sanctioning authority took the view that the amount was rightly paid and the refund was not liable to be granted - HELD THAT:- In the case of THE PRINCIPAL COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE VERSUS M/S. RELIANCE INDUSTRIES LTD. [2022 (5) TMI 650 - GUJARAT HIGH COURT], the Division Bench of this court held that the question whether the LPG is by-product or not, has come an academic issue in view of the decisions of the supreme court in COMMISSIONER OF CENTRAL EXCISE, MUMBAI VERSUS M/S NATIONAL ORGANIC CHEMICAL INDUSTRIES LIMITED [2008 (11) TMI 6 - SUPREME COURT] and SWADESHI POLYTEX LTD. VERSUS COLLECTOR OF C. EX. [1989 (11) TMI 131 - SUPREME COURT]. Learned advocate for the appellant when confronted with the decision of the Division Bench of this court in M/S. RELIANCE INDUSTRIES LTD. involving the same issue and questions, was entirely at his receiving end and was not in a position to dispute the position of law emerging from the said decision, which holds the field. Thus, no question of law much less any substantial question of law can be said to be arising. The proposed substantial questions of law are already considered, decided and answered - appeal dismissed.
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