TMI Blog2015 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2014 and the provisions contained thereunder will entitle the refund of duty already paid. Even M/s Hindustan Platinum Ltd. can file the refund claim. Since Finance Act, 2014 was not available when the case was adjudicated, we set aside the impugned order and remand the matter back to the original authority, who after considering various provisions of the Finance Act, 2014 will decide the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted from payment of duty and therefore, no duty was chargeable on the said two items. Thus, the appellant was sending the used catalyst and catchment's gauze to M/s Hindustan Platinum Ltd., who after recharging, were clearing the same without payment of duty and sending it to the appellant. 2. On 1.3.2011, Government withdrew the exemption on articles of precious metal and thus excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.2012 retrospectively. Further, the said provisions of the Finance Act, 2014 also states that if any duty has been paid, the same shall be refunded and the manufacturers were also permitted to file the refund claim within six months from the date of enactment of the Finance Act, 2014. 3. Learned Spl. Counsel for the Revenue, Shri K.M. Mondal, reiterates various points made in original order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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