CHURCHS AUXILLIARY FOR SOCIAL ACTION Vs. CCE

JUDGEMENT

(1.) The appellants claim for refund of duty paid by the manufacturer of cement and steel, which were used by them (an NGO) in construction of houses for Tsunami affected districts of State of Tamil Nadu have been restricted to the duty actually paid on cement and steel. It is the contention of the appellants that they are entitled to higher refund in terms of Notification No. 32/05 dated 17.08.05.

(2.) On hearing both sides, we find that this issue stands settled against the appellants by Tribunal's Final Order No. 1030, 1031/10 dated 23.09.10 in their own case. The relevant portion of the Tribunal's earlier order is reproduced herein below:

(3.) Now , we take up the appeal of the Revenue, where the Revenue only challenges the direction of the Commissioner (Appeals) for remand of the matter to the Assistant Commissioner to process the four refund claims of the NGO based on the documents to grant refund if otherwise found eligible. The challenge is on the ground that the Commissioner (Appeals) has no power to remand the case after amendment to Section 35A(3) of the Central Excise Act, 1944 as amended from 11.05.2001.