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TMI Blog2018 (2) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... have informed that duty amount between the IOC and BPCL in respect of said amount has been settled. It cannot be said that burden of duty was not passed on to IOCL - appeal allowed - decided in favor of appellant. - E/369/08 - A/85018/2018 - Dated:- 11-1-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms. Aparna Hirandagi, Advocate - for Appellant Shri. Ajay Kumar, Addl. Comm. (AR) - for Respondent Per: Raju 1. This appeal has been filed by M/s.Indian Oil Corporation Ltd. The appellant had filed a claim of refund in respect of supply of Low Sulphur High Flash High Speed (LSHFHS) Diesel to Indian Navy. They claimed exemption under Notification No.64/95-CE dated 16/03/1995. 2. Ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected solely following the ratio of the decision of the Hon ble Apex Court in the case of Leader Engineering Works and the Commissioner (Appeals) has held that the said ratio cannot be applied to the instant case. It is not open to Revenue to introduce fresh ground for rejection. He argued that no appeal has been filed against the order of the Commissioner(Appeals) granting them consequential relief. He further argued that they have submitted following the evidence before the Commissioner (Appeals) in support of their claim that they have borne the incidence of duty: Letter dated 26/09/2006 addressed by Assistant Commissioner, Chembur-I Div. to BPCL stating that Appellant s should have claimed refund of ₹ 1,42,59,155/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regard, the appellants have relied on the letter of the BPCL by the Assistant Commissioner of Central Excise, Chembur, where he has stated that the appellant should have claimed the refund as the goods were supplied from the IOCL installation. They have also relied on the certificate issued by the BPCL where it has been stated that the transaction payment between BPCL and IOC in respect of said disputed refund have been settled in fully and final. They have also referred on the letter addressed to Assistant Commissioner, Chembur, wherein they have informed that duty amount between the IOC and BPCL in respect of said amount has been settled. 5.1 In view of the so much evidence it cannot be said that burden of duty was not passed on to I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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