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2016 (7) TMI 1168 - CESTAT CHENNAI

2016 (7) TMI 1168 - CESTAT CHENNAI - TMI - Refund claim - Appellant has discharged duty on the molasses used in manufacture of ethyl alcohol while being processed for ethyl alcohol, the industrial alcohol that came out has suffered duty - prayer of the appellant is that the output (industrial alcohol) which has suffered duty should be set off against the input duty paid on molasses - - Held that:- Commissioner confused without going into detail as to whether the molasses suffering duty has .....

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tent the refund flows upon adjustment of duty paid on molasses used for manufacture of dutiable output and duty therein paid. In the result, all the five appeals are allowed and refund is to be allowed by Adjudicating authority in accordance with law. - Decided in favour of assessee. - E/00821 to 825/2003 - FINAL ORDER NOs. 40810-40814/2016 - Dated:- 12-5-2016 - Shri D.N. Panda, Judicial Member and Shri V. Padmanabhan, Technical Member For the Appellant : Shri P.C. Anand, Cons. For the Responden .....

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facture of ethyl alcohol. Such duty paid molasses, while being processed for ethyl alcohol, the industrial alcohol that came out has suffered duty. Therefore, prayer of the appellant is that the output (industrial alcohol) which has suffered duty should be set off against the input duty paid on molasses. When such a set off is made, refund arises. This mathematical process was appreciated by adjudicating authority but learned Commissioner (Appeals) failed to appreciate, for which, the refund aro .....

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