Exemption for acid oil refund sustained where earlier ruling in the same assessee's case and differing facts defeated Revenue's challenge.

Refund of central excise duty on acid oil was claimed under Notification No. 115/75-C.E. because the respondents had already been allowed the exemption in their own case. The Tribunal noted that the Revenue's relied-upon precedent involved different facts and did not control the dispute, as the respondents' mill was a composite unit that also crushed oilseeds. Following the earlier order in the respondents' own case, the Tribunal found no basis to depart from that view and upheld the refund claim. The Revenue's appeal was rejected.

---

---

Issues: Whether the respondents were entitled to refund of central excise duty paid on acid oil on the basis of exemption under Notification No. 115/75-C.E. dated 30-4-1975.

Analysis: The respondents had already been granted the benefit of the exemption notification in their own case. The Tribunal noted that the earlier decision relied upon by the Revenue concerned different facts and had distinguished the respondents' case because their mill was a composite unit in which crushing of oilseeds was also undertaken. Following that earlier order in the respondents' own case, the Tribunal found no reason to take a different view.

Conclusion: The refund claim was upheld and the Revenue's appeal was rejected.

---