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Commissioner of Central Excise Service Tax And Customs, Visakhapatnam-II Versus Indian Oil Corporation Ltd

2015 (6) TMI 537 - CESTAT BANGALORE

Denial of refund claim - appellants had paid full duty on the motor spirit obtained by them for blending with ethanol - concessional rate of duty under Notification No. 28/2002-CE dated 13.05.2002 - appellants had not followed the procedure prescribed under the Rules - Unjust enrichment - appellant had not shown the duty liability separately in their invoices - Held that:- Commissioner (Appeals) has relied on the fact that the Commissioner (Appeals) in the first round of litigation had already t .....

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unjustly. - assessee had already applied for the registration which was granted on 14.02.2003 that is within less than a month of the receipt of the first consignment. Therefore both on procedural aspect as well as on unjust enrichment aspect, the appeal filed by the Revenue cannot be considered in their favour. - Decision in the case of assessee's own previous case followed [2010 (10) TMI 399 - CESTAT, AHMEDABAD] - Decided against Revenue. - E/48/2009-SM - Dated:- 5-3-2015 - B S V Murthy, M .....

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l and sell it. For motor spirit received for blending with Ethanol, concessional rate of duty was availed under Notification No. 28/2002-CE dated 13.05.2002. The notification also prescribed a condition that the person who seeks to obtain motor spirit for blending with Ethanol is required to follow the procedure prescribed under Central Excise (Removal of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 2001 (Rules). 2. The refund claim was rejected by the original a .....

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sides. Learned AR submits that the appellants did not follow the procedure prescribed under the Rules and therefore the refund claim is clearly not admissible. They should have declared their intention of availing concessional rate of duty to the department and obtained motor spirit only after such declaration of intention and obtaining the registration certificate and following the procedure prescribed under the law. Since they have failed to do so the refund claim is fairly not admissible. He .....

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ndhra Pradesh. Since they got information about the proposals, they had approached the department to obtain the registration in the middle of 2003. The assessee had felt that registration is not required since the process did not amount to manufacture but the officers of the Revenue felt that registration is required. In the meanwhile before a decision could be taken on this issue, the respondents received motor spirit on which refund has been claimed now. Thereafter the assessee requested the H .....

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ssioner (Appeals) in the first round of litigation had already taken a view that the assessee is free to apply for registration and departmental officer will examine merits and grant refund if they are otherwise eligible for refund. He has interpreted this to mean that the procedure relating to registration was held to be unnecessary in this case having regard to the facts and circumstances. The unjust enrichment issue also was considered by the Commissioner and he held that when there is no cha .....

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