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Issues: Whether refund under Notification No. 39/2001-CE was available in respect of PE coated pipes manufactured after the cut-off date, and whether the refund claim could be redirected to the duty relatable to bare pipes manufactured in the unit entitled to the notification benefit.
Analysis: The coated pipes unit was found to have come into existence and commenced commercial production after the cut-off date, and the two divisions were treated by the assessee and the department as separate factories with separate registration. On that basis, the coated pipes unit could not itself claim the area-based exemption. At the same time, the bare pipes unit was admittedly covered by the notification. Since the bare pipes were being moved to the coating unit and the duty relatable to such bare pipes could be worked out, the refund claim was capable of being examined with reference to the duty attributable to the exempt unit rather than the coated pipes unit.
Conclusion: The claim for refund on coated pipes was not sustainable as such, but the assessee was entitled to have the matter examined for refund of duty relatable to bare pipes manufactured in the exempt unit.
Final Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority to recompute and grant refund, if otherwise admissible, in relation to the bare pipes unit.
Ratio Decidendi: Where two factory units are treated as separate entities, entitlement to an area-based exemption and consequential refund must be determined unit-wise, with refund confined to the unit that satisfies the notification conditions and the duty relatable to its clearances.
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