2026-VIL-120-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Clearance of waste products – Refund of duty – Respondents are engaged in manufacture of Refined Bran Oil, which is exempted from payment of duty vide Notification No.3/2006-CE – During process of manufacturing of Refined Bran Oil, certain by-products namely Fatty Acids, Gums & Waxes were generated – Respondents had paid duty under protest on clearance of Fatty Acids, Gums & Waxes on plea that Fatty Acids, Gums & Waxes are exempted under Notification No.89/95-CE – Respondents filed refund claim along with copies of invoices showing duty payment under protest – Adjudicating Authority rejected refund claim filed by Respondents – Commissioner (Appeals) allowed appeals filed by Respondents and allowed refund subject to verification – Whether denial of refund claims of duty paid on clearance of Fatty Acids, Gums & Waxes generated as waste products during manufacture of Refined Rice Bran Oil is justified or not – HELD – In various decisions, Tribunal held that products generated during manufacturing process of final product shall be exempted from payment of duty being waste under Notification No.89/95-CE. Respondents have produced CA Certificate showing as to how much duty had been passed on buyers and how much duty had been borne by themselves separately, which had been noted by Commissioner (Appeals) in impugned order. Though Commissioner (Appeals) had directed department to determine extent of duty of incidence that had not been passed by Respondents to its customers within 15 days from receipt of impugned order, but no contrary evidence had been brought forward by department. Allegation of unjust enrichment is not sustainable in present case. Impugned order passed by Commissioner (Appeals) is affirmed – Appeals dismissed
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