TaxTMI 
TaxTMI 
2015 (4) TMI 352
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....s paid by it to the BPCL on purchase of Naphtha from BPCL. The period involved is 25.09.1996 to 16.10.1996. Under Rule 192 of the Central Excise Rules 1944, Naphtha can be procured without payment of duty as provided under Notification No. 75/84-CE dated 01.03.1984 as well as Notification No. 8/96-CE dated 23.07.1996, in case the purchaser is in possession of CT-2 certificate and an L6 licence issued by the Departmental authorities. The appellant did not have this certificate at the material time and that is why duty was paid. However, the appellant was also simultaneously requesting the authorities to issue CT-2 certificate to enable it to procure Naphtha without payment of duty. This certificate was initially refused by the Departmental a....
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....peal was, however, dismissed on 14.08.2001. Further appeal was preferred before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, (hereinafter referred to as 'CESTAT'). Again unsuccessfully, as by the impugned orders dated 20.11.2003, the appeal of the appellant has been dismissed. The CESTAT has not decided the issue of limitation and authoritatively dismissed the appeal giving two other reasons. First reason is the same as which was the basis of the dismissal of appeal by the Commissioner (Appeals) as well, namely, the appellant lacked locus standi to file the refund claim. Another reason which had persuaded the CESTAT to dismiss the appeal was that the refund claim was preferred before a wrong authority. In....
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....duty has been paid under protest." The said provision is made for obvious reasons. Though the duty under Section 11B of the Act is payable by the manufacturer, a manufacturer would generally pass on the burden of the excise duty to the buyer or it may be some other person. It is for this reason, a person who is ultimately aggrieved with the payment of the said duty and challenges the order successfully can seek the refund. This becomes apparent from the reading of clause (e) to Explanation (B) appended to the aforesaid provision which is as under: "Explanation. - For the purposes of this section, - .......................... .......................... (B) "relevant date" means, - .......................... ..............
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....in the instant case, had the necessary locus standi to file the application claiming the refund of the duty. The second reason given by the CESTAT, as mentioned above, is that the appellant had preferred this application before a wrong authority. Here we find that the appellant had filed the refund claim before the Central Excise Authorities at Durgapur. The appellant had purchased the material from IOCL which is having its refinery at Durgapur. The show cause notice was also issued by the Superintendent of Central Excise at Durgapur. It appears that the CESTAT is influenced by the reason that the depot is located at Haldia and on that ground, it has come to the conclusion that the authorities at Durgapur had no jurisdiction. The aforesa....
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....pellant that the appellant had filed the appeal against the Order-in-Original passed by the Assistant Commissioner denying CT-2 certificate which should be treated as protest. It is argued that the protest as stipulated under Rule 233B of the Rules refers only to a manufacturer and since the appellant is not the manufacturer for whom no mode of protest is stipulated, even filing of the appeal should be treated as protest. That may be so and to that extent, we agree with Mr.Lakshmikumaran, learned counsel appearing for the appellant. He is right in his submission that protest as per Rule 233B refers only to a manufacturer and therefore, a person like the appellant, who was only a purchaser could not have made any protest in terms of Rule 233....