https://www.taxtmi.com/caselaws?id=344236 The Tribunal rejected the appellant's claim for a refund of duty paid on Aviation Turbine Fuel (ATF) converted to Superior Kerosene Oil (SKO) for Public Distribution System (PDS). The conversion of ATF to SKO for PDS, attracting nil duty rate, did not entitle the appellant to a refund as the goods were not returned to the factory as required by Rule 16. The Tribunal also dismissed the alternative plea for remission under Rule 21, stating it applied to manufactured goods, not goods like ATF. Consequently, the appeal was denied, upholding the lower authorities' decision. en-us Tue, 16 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344236 The Tribunal rejected the appellant's claim for a refund of duty paid on Aviation Turbine Fuel (ATF) converted to Superior Kerosene Oil (SKO) for Public Distribution System (PDS). The conversion of ATF to SKO for PDS, attracting nil duty rate, did not entitle the appellant to a refund as the goods were not returned to the factory as required by Rule 16. The Tribunal also dismissed the alternative plea for remission under Rule 21, stating it applied to manufactured goods, not goods like ATF. Consequently, the appeal was denied, upholding the lower authorities' decision. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344236