9911796707
TMI Blog2011 (6) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the period in question was from 1-11-2004 to 21-10-2005 the CESTAT held that the appellant was neither entitled to credit nor for refund - According to the learned Counsel EOUs were entitled to claim refund on the excise duty of HSD oil purchased by them in terms of Circular dated 23-9-2004 – Held that:- contention now urged was not even raised before the CESTAT. Under Section 35G(6) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944 (the Act), is against the order of the Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Bangalore, in Appeal No. E/104/08, dated 23-4-2010 [2010 (256) E.L.T. 610 (Tri. - Bang.)], whereby the appeal preferred by the appellant-assessee was dismissed. 2. The appellant, a 100% Export Oriented Unit (EOU), submitted a refund claim of Rs. 89,164/- being duty paid on High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 the CESTAT held that the appellant was neither entitled to credit nor for refund. The appeal preferred by the appellant-assessee was rejected. 4. Sri Raghavan Rambhadran, learned Counsel for the appellant, would submit that, while the appellant may not be entitled to claim credit under Rule 2(k) of the Rules, they were nonetheless entitled for refund under Section 11B of the Act. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e us was not even raised before the CESTAT. Under Section 35G(6) of the Act it is only on a question being raised before the CESTAT and, thereafter, if the CESTAT does not determine the said issue or wrongly determines the said issue by reason of a decision of such question of law as referred to under Section 35G(1) of the Act, would an appeal lie to the High Court. Ordinarily, the power under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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