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TMI Blog2002 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ne unit directly. As the Pune unit did not have L6 licence required under Chapter X procedure, the excise authorities directed the appellants to pay Rs. 3,11,181.26 towards excise duty on aluminium containers sent to the Pune unit which is stated to have been paid under protest on 17-1-1992. A refund claim was filed by the appellants on 14-7-1992. The appellants claim that they have co-related the receipt and use of aluminium containers in the Pune unit and they should have been granted the refund even though they had not followed the Chapter X procedure and not obtained L6 licence for their Pune unit. The Assistant Collector rejected the appellant's refund claim under his order dated 22-4-1994 and the Commissioner (Appeals) upheld such rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 320 (Tribunal) : Exemption not deniable when provision of Chapter X complied with pending permission and goods used in another factory of same manufacturer. 7. C.C.E. v. D.C.M. - 1990 (50) E.L.T. 271 (Trib.) : Refund not deniable on the ground of procedural lapse. 8. Raymond Woollen Mills Ltd. v. Union of India - 1992 (57) E.L.T. 396 (Bom ) : Refund not deniable merely on the ground that gate passes for a part period do not bear the endorsement "duty paid under protest". 9. Rotogravurs v. Union of India - 1992 (57) E.L.T. 407 (Bom.) : Substantive right to get refund not deniable on basis of procedural provision. 10. Formica India Division v. C.C.E. - 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e administrating inconvenience. 5. We have heard both sides and perused the case records. The appellants are finding fault with the lower authorities for following the principles laid down by the Apex Court in preference to decisions of C.E.G.A.T. and High Court. However, they offer no explanation as to why they could not follow the prescribed procedure for obtaining the exemption. The goods in question are subject to excise levy under the law of the land. The Central Government, under delegated legislation, makes rules and issues notifications granting exemption from such levy in suitable cases; and in the public interest, subject to such conditions and procedural safeguards as are deemed appropriate in each case. These need to be follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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