TaxTMI 
TaxTMI 
2020 (12) TMI 845
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....ling refund claim by the 7th of subsequent month. The original authority i.e. Deputy Commissioner, Jorhat Division sanctioned the refund of Rs. 18,65,212/- vide refund order dated 08.07.2009. The department being aggrieved, filed appeal before the lower appellate authority. The learned Commissioner(Appeals) upheld the refund order dated 08.07.2009 and rejected the appeal. Hence the present appeal before the Tribunal on the following grounds. (1) Whether the Commissioner(Appeals) Order-in-Appeal No.30/DIB/CE(A)/GHY/11 dated 30.08.2011, vide which he rejected Order-in-review no.25/COMMR/DBR/09 dated 18.11.2009 and upheld Order-in-Original No.R-11/2009-10 dated 08.07.09 passed by the Deputy Commissioner, Central Excise, Jorhat, is correct in....
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....-serial No.13(i) refers to gas only, i.e., items which are gaseous at standard/normal temperature and pressure. The items which are not gaseous at STP/NTP do not fall under Sub-Sl.No.13(i) and hence exemption is not available to such items in terms of the notification. (3) Solvex-GL is a mixture of naturally occurring bydrocarbon which is liquid at STP/NTP. The assessee classified Solvex-GL under 27101113 of CETA, 1985. This sub-heading covers "special boiling point spirit". As per supplementary chapter notes of Chapter 27, these meant light oils, not containing anti knocking preparation, and with difference of not more than 60 degree centigrade between the temperature at which 50% and 90% by volume (including lost) distill. Petroleum gas....
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....'. 'Gas based intermediate products' appears in Serial No.13 of the Schedule to the said Notification. Under this Serial number there are twelve entries. These entries include not only activities, such as, 'gas exploration and production', 'gas distribution and bottling', 'power generation' but also solid and liquid substances, such as, 'plastics', fertilizers', 'yarn raw materials', 'nitric acid and ammonium nitrate'. Copy of the Notification No.33/99-CE dated 08.07.1999 is annexed and marked as Annexure-R-1 (2) Under Serial No.13, the first entry is 'gas exploration and production'. Under this entry, the Respondent claims exemption on LPG and Solvex-GL. There is no dispute about exemption on LPG because the department allowed exemption ....
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.... On this understanding of the law, the Respondent claimed exemption on Solvex-GL by way of filing several refund claims including refund claim for Rs. 19,21,170/- (excise duty plus education cesses) for the month of May, 2009. (5) By an order dated 08.07.2009, the Assistant Commissioner granted refund of Rs. 18,65,212/- to the respondent under Notification No.33/99-CE dated 08.07.1999 as amended vide Notification No.18/2008-CE dated 27.03.2008 (Sl.No.16 of the table). The Assistant Commissioner while granting the said refund held that Solvex-GL is eligible for exemption under Serial No.13 entry(i) of the schedule to the Notification No.33/99-CE dated 08.07.1999. He also relied upon the Order No.45/08-09 dated 19.06.2008 passed by the Assi....
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....eous products of processed natural gas being recovered and stored under pressure as liquid. 8. We find that the Notification No.33/99 provides for exemption to goods specified in the schedule appended to the Notification and cleared from a unit located in the state of Assam or Tripura or Meghalaya or Mizoram or Nagaland or Arunachal Pradesh as the case may be, from so much of the duty of excise, leviable thereon, under any of the said acts as is equivalent to the amount of duty paid by the manufacturer of goods from the account current maintained under Rule 9 read with Rule 173 G of the Central Excise Rules, 1944. Schedule to the Notification at Sl.No.13 is as follows:- 13. Gas based intermediate Products (i) Gas based Intermediate Pr....
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.... i.e. Solvex GL is not produced during the production /manufacture of LPG. Under such circumstances the exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based intermediate products and gas exploration and production. The correct interpretation of gas based products would go to include all the products which are produced in the processes of production of gas/LPG. The argument taken by the appellants appears to be farfetched for the reason that even LPG for which the exemption was extended by the department is also in the bottle and sold in the liquefied form. We find that the arguments of the learned Authorized Representative on the issue that while LPG is ....