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TMI Blog2018 (7) TMI 2306X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was rejected finding no provision to net the quantity transferred on a monthly basis - HELD THAT:- On the basis of an audit report by the Comptroller and Auditor General, the Ministry has taken a decision to permit monthly netting, which permission was granted only after the impugned orders in the above appeals by the Customs, Excise Service Tax Appellate Tribunal [CESTAT]; which confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in these appeals falls in a narrow compass by reason of the Circular issued by the Ministry of Finance based on an audit report by the Comptroller and Auditor General, which has been referred to in Annexure-G produced in C.E.Appeal No. 14 of 2016. 2. The issue arises in the context of pipeline transfers of petroleum products by the Refinery, who is the appellant in all these appeals, to vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has taken a decision to permit monthly netting, which permission was granted only after the impugned orders in the above appeals by the Customs, Excise & Service Tax Appellate Tribunal [CESTAT]; which confirmed the orders of the first appellate authority. We were also apprised of the fact that the subsequent appeals were remanded by the CESTAT itself to the original authority resting on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess quantity can be paid. The C&AG has accepted the view of the Ministry and requested the department that the SCNs transferred to call book may be taken out and adjudicated. In view of the decision, as accepted by the C&AG, taken by the Ministry, you are directed to adhere to the decision hence forth in respect of the clearances to Oil Marketing Companies. The duty may be paid by the 5th/6th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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