9911796707
TMI Blog2004 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the orders-in-original passed by the original authority. 2. The brief facts of the case are that M/s. Chennai Petroleum Corporation Ltd. (M/s. CPCL for short) are manufacturers of Kerosene falling under Heading 27.10 of the CETA, and supplied the same to M/s. TPL under Notification No. 5/99, dated 28-2-99 and Notification No. 6/2000, dated 1-3-2000 for manufacture of Linear Alkyl Benzene (LAB) by M/s. TPL. The quantity of kerosene is determined by M/s. TPL as per explanation in Sl. Nos. 24 and 22 to the above Notifications respectively and as per the procedure set out in the order dated 5-7-1994. Taking into consideration the consumption pattern of M/s. TPL, the Commissioner allowed M/s. CPCL to pay duty on 17% of the quantity of Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the net quantity of kerosene consumed by M/s. TPL was re-credited to the accounts of M/s. TPL vide credit notes and journal vouchers and pleaded that inasmuch as they have not collected any additional amount from the buyers, they are eligible for the refund and in the circumstances, the question of rejection of their refund claims does not arise. The show cause notice culminated in the order of adjudication passed by the adjudicating authority by which he has rejected the refund claims and ordered the amounts to be credited to the Consumer Welfare Fund. Aggrieved by the said order of rejection, M/s. CPCL moved the Commissioner (Appeals) who upheld the orders of the original authority and hence these appeals. 3. Shri S. Ignatius, learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e upheld. She has also filed written submission wherein it is inter alia stated that during the hearing the appellants made a claim that since the assessments were provisional, the question of unjust enrichment did not arise. It is also stated therein that the department vide their letter dated 11-11-2003 have clearly mentioned that during the relevant periods i.e. 9/1999 to March, 2000 and April, 2000 to August, 2000, the assessments were not provisional in terms of Rule 9B in the case of CPCL and it was only in the year 1994, the Commissioner had mentioned that duty paid would be provisional vide Para 5 of the procedure in terms of the order dated 5-7-94 and whereas in terms of the procedure set out vide order dated 12-9-2000 and dated 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er M/s. TPL was only by way of internal book adjustment i.e. a short-levy is made good by debit entry in the PLA and it was because they made refund claim, that they issued a credit note to M/s. TPL to show that whatever is paid to the Department or received from the Department would be to TPL's account. Further, we observe that the refund claims were made in pursuance of a special scheme of procedure issued by the Commissioner in pursuance of Notification Nos. 5/99 and 6/2000 and therefore, the specific scheme formulated by the Government of India for M/s. CPCL and M/s. TPL and the procedures set out by the Commissioner on the strength of the said notifications flowing cannot be over looked while considering the question of doctrine of unj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund amount shall be paid to the applicant, instead of being credited to the Consumer Welfare Fund, if the amount related to refund of excise duty paid on excisable goods used as inputs in accordance with the rules, made, or any notification issued, under the Act. In this case specific notifications relating to M/s. CPCL and M/s. TPL have been issued by the Government and based on the said notification, the Commissioner has set out procedures/conditions to be followed by the seller and the buyer which permits return of the unconsumed quantity of the goods to the seller and claiming refund. The Revenue has relied upon the decision in the case of (i) Grasim Industries Ltd. v. CCE, Bhopal reported in 2003 (153) E.L.T. 694, (ii) Addison & Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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