9911796707
TMI Blog2014 (2) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... lant (Revenue) was not able to dispute this factual aspect of the matter and hence the Tribunal held that the claim made by the assessee under Rule 173L appears to be genuine and cannot be rejected on the ground that a particular form was not maintained or not filed for cross checking. In other words, since the factum of receipt of goods and its consequent use in manufacturing process was conclusively held proved by documentary evidence and hence the benefit of refund of the duty paid on such sold goods was given to the respondent. No case whatsoever was made out for contravention of Rule 173L against the assessee and instead it was rightly held that due compliance of Rule 173L of the Rules was made by the assessee thereby holding them e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal was admitted for final hearing on following substantial questions of law :- a. Whether the learned CESTAT was correct in setting aside the order of Commissioner (Appeals) and allowing the appeal of the party with consequential relief, ignoring the statutory provisions of Rule 173L of the erstwhile Central Excise Rules, 1944? b. Whether the learned CESTAT has acted according to law in respect of the purview of the doctrine of unjust enrichment as per the provisions of Section 11B(2) of the Central Excise Act, 1944? 5. Facts of the case are short :- 6. The respondent (assessee) at the relevant time was a public sector undertaking. It is engaged in the business of manufacture and sale of Bauxite and Aluminium in diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has filed this appeal. 8. Having heard the learned counsel for the parties and on perusal of the record of the case, we find no merit in this appeal and hence it merits dismissal. 9. In our considered opinion what persuaded the Tribunal to allow the assessee s appeal was the fact that the assessee as a fact was able to prove that they actually received the goods from their respective purchasers and the same were then actually used in remixing in their manufacturing process. Since the appellant (Revenue) was not able to dispute this factual aspect of the matter and hence the Tribunal held that the claim made by the assessee under Rule 173L appears to be genuine and cannot be rejected on the ground that a particular form was not maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
