Bhor Industries Ltd Vs Commissioner of Central Excise Mumbai – V (CESTAT Mumbai)
The appellant claimed refund of central excise duty for the period from 1970-1982. The refund was rejected. Appeal was filed. The Hon’ble CESTAT remanded the matter back to the appellate authority. Once again, same order was passed. The Hon’ble CESTAT remanded the matter with specific directions to consider the certificate of chartered accountant and the fact that there was captive consumption and hence, test of unjust enrichment was satisfied. Yet again, same order was passed. Hence, the present appeal before the Hon’ble CESTAT.
The Hon’ble CESTAT, Mumbai set aside the order and allowed the appeal.
It held:
(i) there was no form of protest prior to 1975 (when form of filing classification list was introduced); the classification list was also approved conditionally; this classification list was subject matter of appeal before the Hon’ble Supreme Court on merits and hence, it cannot be said that there was no “protest” lodged by the appellant; the entire payment was under protest;
(ii) negates Revenues contention that there was no cause for protest before filing of classification list;
(iii) refers to Mafatlal Industries and Solar Pesticide decisions of the Hon’ble Supreme Court and holds that the bench remanding the matter was aware of the same;
(iv) the directions of the remand order have become final; but the appellate authority has not examined the same;
(v) lambasts appellate authority for not following earlier directions; however, remands the matter back to comply with the earlier directions.
The matter was argued by Ld. Counsel Mahesh Raichandani
