2015 (12) TMI 1554

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....ous Chemicals/Fertilizers and availed Cenvat benefit on the inputs captively used in the manufacture of the final product. The appellant filed refund claim of duty paid on the intermediate goods captively consumed. The Adjudicating Authority sanctioned the refund claim by a speaking order and the amount was paid to them. The Revenue challenged the Adjudication order before they Commissioner (Appeals), which was rejected. The Tribunal set aside the Commissioner (Appeals) order and remanded the matter to the Adjudicating Authority to decide the issue of unjust enrichment. In denovo adjudication, the Adjudicating Authority held that the refund claims amounting to Rs. 50,16,829/- being the duty paid on Methane are hit by the doctrine of unjust ....

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....of the order of the Tribunal. The Tribunal directed the appellant to produce the certificate from the Govt. authorities, which they failed to do so. There is no wrong in the impugned orders. The Ld. Authorised Representative also drew the attention of the Bench the order of the Tribunal. 4. After hearing both the sides and on perusal of the records, we find that the de-novo proceeding was initiated in terms of the order No A/460/WZB/05/CII dtd 24.2.2005 of the Tribunal. The relevant portion of the said order dated 24.2.2005 is reproduced below:  " The brief facts are that the appellants who are engaged in the manufacture of various chemicals/fertilizers claimed modvat credit of duty paid on Methane produced and captively co....

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....ason that there is no certificate produced from the Government to the effect that duty on methane was taken into account while fixing the price of fertilizers. The Ld Counsel submits that if an opportunity is given to them they will be in a position to produce the requisite certificate from the Government, which was before the Authority in the case of Oswal Chemicals & Fertilizers. In the interest of justice and in the light of the submissions made out, we set aside the impugned order and remand the case to the jurisdictional Asstt. Commissioner/Dy Commissioner for examining as to whether while fixing the price of fertilizers, the government had taken into account the duty on methane. The appellants are at liberty to obtain he necessary cer....