[Civil Appeal No. 2807 of 2004]. In the present appeal filed by the assessee, it is seeking refund of duty which was initially paid by M/s.Bharat Petroleum Corporation Limited (hereinafter referred to as 'BPCL'). According to the appellant, this duty was paid by it to the BPCL on purchase of Naphtha from BPCL. The period involved is 25.09.1996 to 16.10.1996. Under Rule 192 of the Central Excise Rules 1944, Naphtha can be procured without payment of duty as provided under Notification No. 75/84-CE dated 01.03.1984 as well as Notification No. 8/96-CE dated 23.07.1996, in case the purchaser is in possession of CT-2 certificate and an L6 licence issued by the Departmental authorities. The appellant did not have this certificate at the material time and that is why duty was paid. However, the appellant was also simultaneously requesting the authorities to issue CT-2 certificate to enable it to procure Naphtha without payment of duty.
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