industrial Oxygen Co. Ltd. Vs. Commissioner of Central Excise - Court Judgment

Excerpt:
1. this appeal has been listed for admission. after hearing both the sides, i find that the issue relates to denial of refund on liquid gas sent in tanker vessel, which could not be emptied at the consignee's end; because of the technical reasons of atmospheric pressure. such leftover quantities had to be returned and they have been again cleared on payment of duty. when the appellants claimed refund of duty, it has been denied on the ground that there is no provision for granting refund under rule 173l. the issue seems to be having a recurring implication to the assessee and hence, i admit the appeal.

Judgment:
1. This appeal has been listed for admission. After hearing both the sides, I find that the issue relates to denial of refund on liquid gas sent in tanker vessel, which could not be emptied at the consignee's end; because of the technical reasons of atmospheric pressure. Such leftover quantities had to be returned and they have been again cleared on payment of duty. When the appellants claimed refund of duty, it has been denied on the ground that there is no provision for granting refund under Rule 173L. The issue seems to be having a recurring implication to the assessee and hence, I admit the appeal.