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2015 (10) TMI 1352 - CESTAT AHMEDABAD

2015 (10) TMI 1352 - CESTAT AHMEDABAD - TMI - Denial of benefit of concessional rate of duty - Notification No. 75/84-CE dtd 1.3.1984 - Commissioner allowed refund claim - meanwhile, a show cause notice was issued proposing to recover the erroneous refund, paid to the respondent - Adjudicating authority dropped the proceeding, as the matter was decided by the Tribunal - Held that:- Tribunal order has not yet been set aside by the appellate court till date. So, we do no find any reason to interfe .....

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dropped. 2. After hearing both the sides and on perusal of the records, we find that the respondents were engaged in the manufacture of Urea. They received Natural Gas Liquefied (NGL) from M/s ONGC through HPCL at concessional rate of duty under Notification No. 75/84-CE dtd 1.3.1984 as amended. There was a dispute on the eligibility of the concessional rate of duty under the said Notification and the respondent had paid the duty. The Tribunal decided the issue in favour of the respondent and t .....

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impugned order, the Adjudicating authority dropped the proceeding, as the matter was decided by the Tribunal, against which, the Revenue filed the present appeal. 3. The relevant portion of the impugned order is reproduced below : The decision of Hon ble CESTAT final order No A/919&920/ WZB/AHD/2007 dtd 23.4.07 rendered in this case has already been accepted by the Department. The facts that the issue on the demands for recovery of refund of ₹ 3,69,39,000/- has already been settled in .....

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