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2017 (6) TMI 507 - AT - Central ExciseRefund of duty paid on clearance from refinery - appellant received ATF which is duty paid from the refinery. During the storage, the goods became unfit for supply as ATF and hence they were suitably dyed and cleared as SKO by filing exemption at nil rate of duty in terms of N/N. 04/2006 - refund in terms of Rule 5 - Held that: - in terms of Rule 5 of the CER 2002, the rate of duty applicable to any excisable goods shall be as prevalent on the date when such goods are removed from the factory or the warehouse. Refund of duty in terms of Rule 16 - Held that: - Refund of such duty can be considered only if such goods are returned to the factory of the same manufacturer or any other manufacturer. This condition prescribed in Rule 16 of the Central Excise Rules is not applicable to the appellant since the goods i.e. ATF has not been returned to the factory. Remission of duty u/r 21 - claim of remission on the ground that the goods have become unfit for consumption - Held that: - such remission of duty is applicable only to the manufacturer where such goods have been manufactured - In the present case, since the ATF has not been manufactured in the appellants premises, Rule 21 is not applicable to the appellant. Refund of duty paid on the ATF cannot be considered in terms of Rule 5, Rule 16 or even Rule 21 - appeal dismissed - decided against appellant.
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