2003 (7) TMI 356 - AT - Central Excise

Summary

The case involved the appellant storing imported liquefied petroleum gas (LPG) in their refinery without duty payment, subsequently paying duty by mistake, and then claiming a refund. The appellant did not follow the "first in first out" principle for identifying quantities of LPG, leading to uncertainty about the removal of the imported oil. The appeal was dismissed by the Commissioner due to lack of clarity on duty payment, and the decision was upheld.