NEPC INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The appellants, M/s, NEPC India Ltd., are customers of the excisable goods, manufactured by M/s. Kirloskar Electric Co. They filed a refund claim for duties on account of the fact that duties have been paid by the manufacturer. Notwithstanding that they were filed exemption under Notification No. 205/88 and this duty paid by the manufacturer was borne by the claimant i.e. customer and same should be refunded.

(2.) The lower authorities found that M/s. Kirloskar Electric Co., the manufacturer of the goods in question, did not claim the benefit under Notification 205/88. The Classification Lists filed for the relevant period were approved without such a claim of benefit of this notification. The manufacturer was also availing credit of duty paid on inputs utilised on the manufacture of the excisable goods. Therefore, they rejected the refund claim of the customers.

(3.) The appellants i.e. the customer in this case have taken the grounds - -