2008 (1) TMI 47

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.... hearing both the sides duly represented by Shri M.H. Patil, learned advocate appearing for the appellant and Shri Sameer Chitkara, learned SDR appearing for the Revenue, we find that the appellant purchased the Aromatic Naptha from M/s ONGC and further sold the same to M/s PPM Power Generating Co. Ltd.  M/s ONGC, by mistake, paid the Central Excise duty on higher assessable value by adopting....

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....wer Generating Company Ltd., Thirukadiyur, Nagapattinam Dist. Tamilnadu.  The adjudicator in his findings has recorded that the invoice raised by M/s IOC Ltd. to M/s PPN and the value per M.T. charged to M/s PPN is higher than the assessable value and excise duty taken together as seen from invoices raised by M/s IOC Ltd. to M/s PPN, which were submitted along with the written submission dt.2....

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....bove finding, the appellants refund claim has been rejected on the ground that they were not having any locus standii to file the claim.  In terms of provisions of Section 11B, the buyer of the goods is entitled to claim the refund of duty borne by him, if he has not passed on the incidence of such duty to any other person.  Admittedly, in the present case, M/s IOCL is the buyer of the ....

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....nbsp;                                                  (Archana Wadhwa)              ....