2006 (6) TMI 324 - AT - Central Excise

Summary

Issues:
Refund claim rejection under Section 11B of the Central Excise Act for being time-barred.

Analysis:
The appellant, M/s. Tamilnadu Electricity Board (TNEB), submitted refund claims totaling Rs. 28,29,718/- for duty paid from 1986 to March 1994. A portion of the claim was rejected as time-barred under Section 11B. The original authority sanctioned Rs. 16,46,558/- while rejecting the rest. The claim for the period from 24-10-1986 to 8-1-1991 was found time-barred. The appeal by the assessee revealed that the claim for Rs. 10,96,505/- paid from 17-10-1986 to 22-6-1990 was filed late, leading to its rejection. The claim for the period up to 18-11-1990 was also deemed time-barred due to a lack of valid protest. However, the claim for duty paid from 19-11-1990 was allowed as it was paid under protest, meeting the requirements of Rule 233B of the Central Excise Rules, 1944. Consequently, the appeal was only partly allowed by the learned Commissioner (Appeals).

In the present appeal, TNEB contested the rejection of the refund claim for the period up to 18-11-1990, asserting that all duty payments during that period were made under protest, as indicated on TR-6 Challans. The appellant relied on a previous Tribunal order in their favor. The Tribunal noted that the previous order remanded the case to ascertain if duty was paid under protest, emphasizing that procedural lapses should not hinder substantial justice. However, the Tribunal found the current appeal lacked factual details supporting the argument that all payments were made under protest. The absence of relevant grounds in the memorandum of appeal led to the dismissal of the appeal, despite extensive arguments regarding duty liability on RCC poles.

Therefore, the appeal failed, and the rejection of the refund claim for the period up to 18-11-1990 was upheld, resulting in the dismissal of the appeal by the Tribunal.