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Commissioners of Central Excise, Customs and Service Tax-Surat-I Versus M/s Krishak Bharti Co Op Ltd.

2015 (10) TMI 1352 - CESTAT AHMEDABAD

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 a .....

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ainst Revenue. - Appeal No. E/1167/2007 - ORDER No. A/11524 / 2015 - Dated:- 21-9-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Anand Nainawati, Advocate For the Respondent : Shri J Nagori, A .....

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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 .....

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cating Authority rejected the refund claim. The Commissioner (Appeals) allowed the refund claims and also paid to the respondent. Revenue filed appeal before the Tribunal. By Final Order No. A/919-920/WZB/AHD/2007 dtd 23.4.2007, the Tribunal rejected .....

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pped 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/ .....

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he appeals filed by the Department against the Order in Appeal No RG/336-337/SRT/2002 dtd 29.3,2002 and YPP/63/SRT/2004 dtd 31.01.04 have been rejected by the Honble CESTAT go in favour of Kribbco. 4. The Learned Authorised Representative for the Re .....

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