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2014 (7) TMI 880 - HC - Central ExciseRefund of duty paid by the supplier of goods - locus standi - claim of exemption for the return stream - claim of IPCL was rejected on the ground that buyer may be entitled to get the refund - the petitioner (GPL) being buyer of the gas has filed instead of filing refund claim filed an appeal before the tribunal against the order of Commissioner (appeals) passed against the supplier - tribunal rejected the claim of petitioner on the ground that the petitioner has no locus standi - Held that:- as such, the refund claims of the petitioner would be barred by the limitation provided under Section 11B(2) of the Act. If, the petitioner would have preferred independent applications for refund of the claim under Section 11B(2) of the Act in that case, the applications of the petitioner for refund of the claim would be required to be rejected on the ground of limitation. Under the circumstances, no error has been committed by the learned Tribunal in dismissing the appeals preferred by the petitioner on the ground that the petitioner has no locus standi to prefer appeals against the order of the Commissioner( Appeals), rejecting the appeals preferred by the IPCL and confirming the order passed by the Asst. Collector, rejecting the refund claim applications of the IPCL. - Decided against the petitioner. Whether the petitioner is aggrieved person - Held that:- as such, by the order passed by the Commissioner (Appeals) no liability would have been fastened upon the petitioner. - By the impugned order, if any, liability would have been fastened, then and then, the petitioner can be said to be a ‘person aggrieved'. Under the circumstance, the contention on behalf of the petitioner that the petitioner can be said to be a ‘person aggrieved', and therefore, his appeals ought to have been entertained by the Appellate Tribunal, deserves rejection. - Decided against the petitioner.
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