2018 (7) TMI 4

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....) for the respondent ORDER Per: C J Mathew After hearing submissions made by both sides and from the facts on record, it would appear that the dispute had its genesis way back in 1998 with a payment of Rs. 6,96,37,137 under protest by M/s Hindustan Petroleum Corporation Ltd on a demand pertaining to usage of naphtha as an input for generation of power for captive consumption against exemp....

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....r (Appeals) holding them eligible for refund to the extent that electricity generated out of naphtha was used for manufacture and for the refund claim to be admitted to that extent. Taking note of this, the Tribunal, while remanding the matter, directed '5. ............. The appellant is directed to submit their books of accounts duly certified by a Chartered Accountant that the refund cl....

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....ks restoration of this amount which has been appropriated to the Consolidated Fund of India consequent upon decision of the first appellate authority, upholding appropriation effected by the original authority. 4. According to the Learned Counsel for the appellant it was not open to the original authority, to retain a portion of the demand which has been set aside by the Tribunal in order no. A....

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....he Tribunal that itself restricted the scope of remand against which the appellant had not preferred an appeal or sought rectification of mistake, if any. 6. At this stage Learned Counsel points out that, on an identical issue for the subsequent period, the appellant was before the Hon'ble High Court of Bombay and their appeal challenging the order of the Tribunal denying the benefit of exe....