RAIN CALCINING LTD. Vs. COMMISSIONER OF CUSTOMS, VISAKHAPATNAM

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 7/2006(V -I) CH, dated 8 -2 -2006.

(2.) HEARD both sides.

(3.) THE relevant facts, in brief, are that the appellants imported raw petroleum coke and, inter alia, paid cess under Section 7 of the Coal Mines (Conservation and Development) Act, 1974. Subsequently, they filed a refund claim on the ground that no cess was leviable on by -products as the levy was only in respect of the coal which was mined. The original authority while accepting that the appellants were not required to pay the cess, rejected the prayer for payment of refund in cash and deposited the same into the consumer welfare fund. This order of the original authority stands upheld by the impugned order passed by the Commissioner (Appeals).