TaxTMI 
TaxTMI 
2017 (6) TMI 507
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....alling under Chapters 27 of the First schedule to the Central Excise Tariff Act, 1985. Appellant was receing and storing duty paid as well as non-duty paid Aviation Turbine Fuel (ATF) from its refinery at Mumbai as well as from Indian Oil Corporation Ltd., Panipat at its Bijwasan Installation. Vide letter dated 03.08.2006, the Ld. Commissioner, Central Excise granted permission to appellant for storing ATF meant for intermediate export warehousing at the latter's Bijwasan installation. As such installation was permitted to be registered as "Intermediate Export Warehouse." In November 2008, some pressure differential was noticed due to deposition of jelly type material on the surface of filter element, while passing of ATF through online fil....
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.....R. Sharma, DR for the respondent. 5. The Ld. Counsel for the appellant, advanced following argument on behalf of the appellant: i) The duty paid ATF received from the refinery was cleared as SKO for PDS which attracted nil rate of duty in terms of notification no.04/2006-CE dated 01.03.2006, Their premises where goods had been stored are registered as warehouse and since the rate of duty to be charged should be as applicable at the time of removal which in the present case was nil. Consequently, he argued that the duty paid on the ATF at the time of clearances from the refinery is liable to be refunded to them. ii) In this regard, he relied upon the decision of the Hon'ble Tribunal in the case of Indian Oil Corporation Ltd. Vs. CCE Chan....
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....ses. After considering the records of the case, we note that in terms of Rule 5 of the Central Excise Rules 2002, the rate of duty applicable to any excisable goods shall be as prevalent on the date when such goods are removed from the factory or the warehouse. In the present case, at the time of clearances from the appellant's premises no duty is payable. At the time of clearance of ATF from the refinery, excise duty was payable which stand paid. Refund of such duty can be considered only if such goods are returned to the factory of the same manufacturer or any other manufacturer This condition prescribed in Rule 16 of the Central Excise Rules is not applicable to the appellant since the goods i.e. ATF has not been returned to the factory....