9911796707
TMI Blog2016 (12) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... imed as paid by debiting the CENVAT credut amount towards discharge of duty on disputed product Di-calcium Phosphate which was later classified as an exempted product - Whereas, in the letter dated 20.07.2006, the appellant had categorically submitted that the credit of 10,96,976/- involved in the raw materials/inputs used in the manufacture Di-calcium Phosphate has been debited by them while comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant filed revised classification under heading 2302.00, attracting 'nil' rate of duty. However, during pendency of approval of the new classification the appellant paid duty under protest. After the decision of classification in their favour, the appellant filed refund claim of ₹ 1,75,93,801/-. Out of the said claim the department rejected the amount of ₹ 17,91,864/- on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debited the credit of ₹ 10,96,976/- taken on the raw materials used in the manufacture of final product i.e. Di-calcium Phosphate even though it is claimed by them. 5. Heard both sides and perused the records. The issue involved in the present appeal for determination is: whether the appellant is eligible to the refund claim of ₹ 17,91,864/- paid on their final product. I find from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no evidence was produced before the Commissioner (Appeals) to this effect. To resolve the issue, I am of the opinion that the matter needs to be remanded to the adjudicating authority for the limited purpose of verification whether the appellant had debited the amount of ₹ 10,96,976/- while claiming the refund. In the event, the said amount was debited towards the credit on inputs/raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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