TaxTMI 
TaxTMI 
TaxTMI 
2020 (6) TMI 120
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.... ORDER RAMESH NAIR The brief facts of the case are that the appellant are engaged in the manufacture of POY, Pet-Chips, Polyster Flat Yarn, Nylon Tyre Yarn, Tyre Code Fabrics & Waste of POY & Nylon Yarn & Tyre Code Waste falling under Chapter Headings 54, 39 & 55 of the Schedule of Central Excise Tariff Act, 1985. The appellant have contract with M/s. PR Ecoenergy Pvt. Ltd. for supply of steam ....
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....31.5.2017 and also paid interest of Rs. 25,372/-. Subsequently, when they realize that they were not required to reverse the credit they filed refund claim of Rs. 2,43,372/- (2,18,000+25,372). On 25.7.2017 a Show Cause Notice was issued to the appellant for denial of refund on the ground that the compensation amount paid by the appellant to M/s. PR Ecoenergy Pvt. Ltd. is not towards any service us....
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...., on this ground refund was wrongly rejected. As regard unjust enrichment he has submitted that the appellant have accounted for the refund amount in their ledger as recoverable. Therefore, the incidence of refund amount has not been passed on to any other person. He also takes me to the copy of the ledger which is annexed with the appeal wherein, amount of refund was shown as recoverable. In supp....
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....th the sides and perused the records. I find that the appellant have filed the refund claim in respect of Cenvat Credit reversed by them which is related to a compensation charges towards the short lifting of steam. In this undisputed fact I am of the view that the compensation paid by the appellant to M/s. PR Ecoenergy Pvt. Ltd. is related to supply of steam which is used in the manufacture of fi....