9911796707
TMI Blog2007 (7) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : M. Veeraiyan, Member (T)]. The relevant facts are as follows. M/s. Nirma Ltd. in their manufacturing process, have used what is known as Pacol Catalyst made out of Platinum; after repeated use, when the same is non-usable as catalyst, they have sent the spent catalyst to M/s. Hindustan Platinum for recovery of platinum and this was sent on the job work basis; as the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m by the Original Authority was in order and that they were free to claim refund, on duty after the order of the Tribunal on the issue. 2.2 Against the said order of the Commissioner (Appeals), the appellant has filed appeal No. E/3065/03. 3.1 Subsequently, the Tribunal by their final order No. C-II/84/WZB/2004, dt. 7-1-2004 [2004 (171) E.L.T. 238 (T)] held that the spent catalyst is not excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... platinum has been exported and also claims even if the same is sold in the local market, the unjust enrichment will not be attracted in as -much as platinum is being a precious metal and prices are governed by the prices fixed by the London Metal Exchange and MMTC and in support of this proposition he relied on the judgment of the Hon ble Supreme Court in the case of State of Rajasthan v. Hindust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt during the relevant years. It is not disputed that no Cenvat credit has been taken by M/s. Platinum Ltd. 8. In the light of the facts narrated above, we hold, that the order of the Commissioner (Appeals) holding that the refund is not hit by bar of unjust enrichment appears legal and proper and does not require to be interfered with. 9. The appeal (No. E/2774/04) by the Department is reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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