9911796707
TMI Blog2016 (9) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appeal filed by the Revenue is against the order dated 12.09.2007 passed by the Commissioner (Appeals), Bhopal. The assessee is a manufacturer of oxygen gas and dissolved acetylene gas falling under Chapters 28 & 29 of the 1st Schedule to the Central Excise Tariff Act, 1985. At the time of registration with the Central Excise Department, they could not avail the benefit of exemption granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s appeal is mainly on the following grounds: (i) The refund claims filed are hit by the time limit under Section 11-B inasmuch as the assessee has failed to produce the acknowledgement copy of the protest letter as required under the erstwhile Rule 233-B; and (ii) The assessee has paid duty availing the modvat/cenvat credit. Hence, in the absence of any specific direction from the High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the claim is liable to be rejected on the ground of unjust enrichment as the assessee has failed to produce the copies of the contracts entered into with the customers from which it could have been established. We find that the first appellate authority in the impugned order has considered all these submissions and given a detailed finding on all the points. We give below his findings " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price of the gas sold plus sales tax, octroi, cess etc. There is no reference to payment of excise duty by the customers. Therefore, prima facie, this contract would indicate that the appellants had not intended to pass on the element of duty of excise to the customers. It is further seen that the Assistant Commissioner, Central Excise Division Satna, vide letter C.No. CEX/REF/STA/06/5593, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise benefit is also retrospective. 10. For the reasons stated above, the appellants are entitled to refund as claimed by them along with interest under Section 11BB as claimed. The appeal is allowed in these terms." 5. We are in complete agreement with the view taken by the first appellate authority and find no reason to take a different view. Accordingly, the impugned order is upheld and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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