2015 (3) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er: P K Jain: Appellant is manufacturer of chemicals and fertilizers. Chemicals are chargeable to duty and fertilizers prior to 1.3.2011 were exempt from payment of duty. For the manufacture of the aforesaid items, appellant required catalyst and catchment's gauze of precious metal. The said item after certain period of use are required to be recharged and therefore, have to be sent to M/s ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fore 1.3.2011 to M/s Hindustan Platinum Ltd. which were yet to be received back as on 1.3.2011 and dispute relates to the payment of duty on these articles. M/s Hindustan Platinum Ltd. later on paid the duty and recovered from the appellant. The appellant in turn filed refund claim for the said amount of excise duty. 3. Learned Counsel for the appellant states that in the Finance Act, 2014, cer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the details of the Finance Act, 2014 was not available when the case was adjudicated by the original authority as also the first appellate authority. Prima facie, we find that no duty is chargeable on the goods in view of the retrospective amendment made by the Finance Act, 2014 and the provisions contained thereunder will entitle the refund of duty already paid. Even M/s Hindustan Platinum Lt....