Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 416 - CESTAT, BANGALORECenvat- Refund- The relevant facts that arise for consideration are that the appellant herein is a 100% EOU. The appellant submitted a refund claim of Rs. 89,164/- being duty paid on High Speed Diesel Oil (HSD oil) used for generation of power for manufacture of granite tiles for export. The said refund application was scrutinized by the Asst. Commissioner, Tirupati Division and granted a refund of Rs. 71,298/- and disallowed refund of Rs. 17,866/-. Aggrieved by such an order of allowing refund of Rs. 71,298/-, Revenue filed an appeal before the ld. Commissioner (Appeals) Ld Commissioner (Appeals), after considering the submissions made by both sides and also considering the memorandum of cross- objection filed by the assessee, set aside the Order-in-Original which granted the refund. Aggrieved by such an order, the appellant is before the Tribunal. Held that- Explanation-1 clearly says HSD oil as being not treated as an input for any purpose whatsoever. Credit of the duty paid on HSD oil excluded. HSD oil may not be considered as input even as a fuel. Refund of credit of duty paid on HSD oil not correct.
|