2006 (5) TMI 223

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..... der per : C. N. B. Nair, Member (T)]. The appellant is an oil refinery which used LSHS/RCO produced by it in the captive generation of electricity. Such use was eligible for exemption from Central Excise Duty under several notifications. However, this exemption was denied by the jurisdictional authority and those orders were challenged in appeal. Having failed in the claim for exemption, the .....

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..... he appellant s claim for Modvat credit. 4. As the appellant has succeeded in its claim for exemption, the entire duty paid by it is required to be returned to it. However, in the peculiar facts of the present case, such refund is not necessary. Allowing the erroneously collected duty amounts as Modvat credit obviated the requirement for refund and restores the amounts to the appellant. Applying .....

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