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2014 (2) TMI 445 - HC - Central ExciseDenial of refund claim - Bar of limitation - Whether Tribunal was justified in holding that the refund claim is barred by limitation except the only small part thereof which forms part of the endorsement in the personal Reserve Account - Held that:- where a person proposes to contest his liability by way of appeal, revision in the higher courts, he would naturally pay duty, whenever he does, under protest. It is difficult to imagine that a manufacturer would pay the duty without protest even when he contests levy of duty, its rate, classification or any other aspect. If one reads second proviso to sub-section (1) of Section 11B along with definition of ‘relevant date’, there is no room for any apprehension - no refund shall be ordered unless claimant establishes that he has not passed on the burden to others. Tribunal committed no error in recording the findings that the claim was barred by time, as even on the procedure prevalent prior to Mafatlal’s case, Rule 223B was not fully complied with. If it is necessary to show that burden has not been passed on to the consumer, Rule 223B had to be complied with, and in that case not only endorsement in the PLA account but also gate passes should have indicated that the passes have been issued under protest - Decided against assessee.
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