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2008 (9) TMI 313 - AT - Central ExciseRefund of duty paid – Assessee paid duty on the basis of SCN – demand was confirmed – an appeal was filed but rejected on the ground of period of limitation – not appeal against the order of rejection of appeal – in another case, it was held that activity was held as not a manufacturing activity – assessee filed a refund claim paid earlier – held that once the order in original attains finality, the consequences have to be taken. It is the mistake on the part of the respondents who did not file appeal in time before the Commissioner and who did not file appeal before the Tribunal when the Commissioner rejected the appeal filed by them on the ground of limitation. Once the order in original has attained finality duty paid consequent to the order in original cannot be claimed as refund
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