TaxTMI 
TaxTMI 
2019 (4) TMI 719
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the respondent ORDER Per: C J Mathew This appeal of M/s Indian Oil Corporation Ltd lies against order-in-appeal no. YDB/847/M-II/2010 dated 16th December 2010 of Commissioner of Central Excise (Appeals)-II, Mumbai which has upheld the order of the original authority denying refund of duty discharged on duty paid 'low sulphur high flash high speed diesel' which were supplied by the appella....
X X X X Extracts X X X X
X X X X Extracts X X X X
....emises of the manufacturer to storage tanks of the appellant had been discharged by M/s Bharat Petroleum Corporation Ltd against invoice no. 6002020250 dated 10th May 2007 was not found acceptable owing to inability of the appellant to evince that that duty paying document of M/s Bharat Petroleum Corporation Ltd pertained to the supply effected by them. Relying upon various decisions, and particul....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Ltd and that the sole impediment to allowing of the refund claim is the inability on the part of the appellant to correlate supply of the goods with that of the goods procured. We find that the decision of Hon'ble Supreme Court in Leader Engineering Works v. Commissioner of C.Ex., Chandigarh [2007 (212) ELT 168 (SC)] pertains to the supply of various fittings to a ship-builder, contracted by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o pointed out that a number of orders of the original authority, in similar vein, had been set aside in appeal and that, in certain instances, the original authorities themselves had afforded them the privilege of post facto exemption. 5. As the circumstances referred to in re Leader Engineering Works are different from the present, we fall back on the decision of the Tribunal in re Indian Oil Co....