2004 (4) TMI 458

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.... Arun Chopra, JDR, for the Respondent. [Order]. - After hearing both the sides, duly represented by Shri J.N. Pikle, ld. Advocate, and Shri Arun Chopra, ld. JDR, I find that as per facts on records the appellants are engaged in the manufacture of Phenol and Acetone. During the manufacture of the said products 'waste hydro carbon' arises which the appellants used captively as fuel. The said h....

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....e, they filed a refund claim on 4-3-98 for an amount of Rs. 5,10,321/- deposited by the appellant subsequent to the use of the said waste. 3. They were issued a show cause notice on 23-7-98 proposing denial of refund claim on the point of time-bar, culminating in the order passed by the Asstt. Commissioner on 2-3-2000, vide which he rejected the refund claim on the point of limitation as w....

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.... "I have gone through the case records of the case and findings given in the Commissioner (Appeals)'s order referred above. I find that the refund claim was rejected earlier on the grounds of time-bar as well as for the reasons of assessee's failure to discharge their burden of unjust enrichment under Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) set aside the above Ord....

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....t the incidence of duty has not been passed on to any other person." 4. I find that the Commissioner (Appeals) vide his Order-in-Appeal dated 31-1-2001, set aside the earlier order of the Asstt. Commissioner with consequential relief to the appellants. The only option available to the Revenue was either to accept Order of the Commissioner (Appeals) or, if they were aggrieved with the same,....