2017 (4) TMI 1123

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....GC has encashed the bank guarantee and paid the excise duty for an amount of Rs. 8,44,550/-. ONGC has not filed any appeal against the confirmed demand, however the appellants filed appeal before the Tribunal. The tribunal disposed of the appeal with an observation that the appellants have no locus standi to file the appeal as the order was passed against the ONGC. The appellants approached the High Court. Hon'ble High Court vide order held that the appellants have a locus standi to pursue the case before the appellate authority. Accordingly, the appeal was entertained by the Tribunal. The demand was dropped by the Tribunal in the order. Consequently, the refund of duty paid by the ONGC by encashing the bank guarantee of appellants aros....

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....he excise duty paid by ONGC and borne by the appellants was not passed on along with the sale of the goods which was made in the year 1999. As regards the payment of duty, the same was accounted for in the books of appellants as excise duty receivable under the A/c head of Loan and Advance in the balance sheet. She refers to the certificate no.MR/OLG/DISP/PSC/11-12 dated 27.02.2012 issued by ONGC. These are evidences which show that the incidence of duty was borne by the appellants and not passed on to any other person. She placed reliance on the Board circular no. 802/35/2004-CX dated 08.12.2004 and following judgments:- i) CCE vs. Sandvik Asia Ltd. 2015 (323) ELT 431 ii) Suvidhe Ltd. vs. UOI 1996 (82) ELT 177 (Bom) -affirmed by SC in....

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....oods were purchased by the appellants is not under dispute. On such goods the ONGC has paid the duty. The appellants as a buyer is entitled for refund of duty on the goods purchased by them, therefore, appellants are legally entitled for claiming the refund. In such case, the appellants cannot be insisted to provide the original duty paying document in their name as the proof of payment of duty. In the present case, there is no dispute that the duty paid by ONGC has been recovered by the appellants by encashing the bank guarantee for an amount of Rs. 8,44,500/-. The appellants have produced the certificate issue by ONGC which is scanned below:- 5. From the above certificate it is clear that the excise duty discharged by ONGC is from the am....