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2014 (7) TMI 66 - AT - Central ExciseDenial of refund claim - Bar of limitation - Held that:- The fact is that the learned Commissioner (Appeals) has settled the issue only on 18.08.2004 as the demand is not maintainable against the respondent. In these circumstances, the relevant date for filing the refund claim is from 18.8.2004 and not prior to that. Therefore, it cannot be said that the refund claim is barred by limitation. Further, the amount paid by the respondent during the course of investigation is not a duty. When no duty has been paid, therefore bar of unjust enrichment is not applicable. In these circumstances, I do not find any infirmity with the impugned order and the same is upheld - Decided against Revenue.
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