2015 (6) TMI 537

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....RDER Per: B S V Murthy: Revenue is in appeal against the impugned order wherein the Commissioner has taken a view that respondent-assessee is eligible for the refund of Rs. 6,16,188/- (Rupees Six Lakhs Sixteen Thousand One Hundred and Eighty Eight only) and claimed by them. The refund was claimed on the ground that appellants had paid full duty on the motor spirit obtained by them for blendi....

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....t shown the duty liability separately in their invoices. On the appeal filed by them, the learned Commissioner held that the appellant is eligible for the benefit and hence the Revenue is in appeal. 3. Heard both the sides. Learned AR submits that the appellants did not follow the procedure prescribed under the Rules and therefore the refund claim is clearly not admissible. They should have dec....

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....ded petrol in Andhra Pradesh. Since they got information about the proposals, they had approached the department to obtain the registration in the middle of 2003. The assessee had felt that registration is not required since the process did not amount to manufacture but the officers of the Revenue felt that registration is required. In the meanwhile before a decision could be taken on this issue, ....

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.... refund if they are otherwise eligible for refund. He has interpreted this to mean that the procedure relating to registration was held to be unnecessary in this case having regard to the facts and circumstances. The unjust enrichment issue also was considered by the Commissioner and he held that when there is no change in the price, it cannot be said that assessee has benefited unjustly. In this ....