Refund claim - SEZ unit - the petroleum product i.e., High Speed...

Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein duty element was not explicitly mentioned, the payment of duty itself was disputed. - the supplier is not a private party, but a Public Sector Undertaking. The certificate issued by the said supplier, clearly indicated that the product supplied by them to the appellant was duty paid. - the payment of duty thereof stands proved and hence, rejection cannot be made only for want of proof regarding payment of duty - AT

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