2005 (8) TMI 509

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....e, for the Appellant. Shri Sanjay Singhal, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants manufactured different Petrochemicals and Chemicals during the relevant period (October 1993 to February 1994) C4 Raffinate (LPGs) was one of the products manufactured by them and supplied to M/s. Gujarat Petrosynthese Ltd. through pipeline. The said goods fall unde....

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....GPL to manufacture Polyisonutylene using the important component of C4 in the processes. It was the residence of C4 Raffinate that was returned to the appellant and was therefore different from the one originally sent. Stating this the Commissioner upheld the lower authority's order rejecting the refund claim for duty paid on the return stream of C4R. 2. Heard both sides. 3. The Co....