TMI Blog2005 (11) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise (Appeals), Mumbai. 2.1 Briefly stated the facts of the case are that M/s. I.O.C. Ltd., (the applicant), have a bonded warehouse holding Regd. No. AAA CI1681 GXM 072 for the receipt and storage of Aviation Turbine Fuel, A.T.F. falling under Ch. 2710.90 of Central Excise Tariff Act, 1985 and the A.T.F. is being supplied from the refineries producing A.T.F. or from other bonded wareho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the above order was rejected by the Commissioner (Appeals), without any relief to the applicants. 4. In the Revision Application the applicant made following main pleadings:- (i) That in the case of Alstom Ltd., 2004 (168) E.L.T. 511 (T), Hon'ble Tribunal, after having distinguished the larger Bench judgment in Grasim Inds. - 2003 (153) E.L.T. 694 (T-LB), has held that incidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) 1998 (102) E.L.T. 463 (T) = 1997 (20) R.L.T. 443 (T) (c) 2002 (150) E.L.T. 659 (T) (d) 2001 (135) E.L.T. 558 (T) (iv) That the applicants say that the judgment of Hon'ble Tribunal in Sanghvi Woods Ltd., (supra), relied upon by the ld. Commissioner (Appeals), is not relevant to the present case, as the said decision is per incurium, in view of not considering any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Central Excise duty paid on the impugned goods exported as stores for consumption on board an Aircrafts on foreign run in terms of Notification No. 40/2001-C.E.(N.T.) dt. 14-5-2002, No. 26/2002-C.E. (N.T.), dt. 22-7-2002. 6.2 Govt. further notes that provision, of unjust enrichment as contained in sub-section (2) of section 11B of the Central Excise Act, 1944 is not applicable in instant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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