Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 1308 - AT - Central ExciseRefund claim of duty paid under protest - rejection of refund claim on the ground that claim was barred by limitation - HELD THAT:- There is no dispute to the fact that it is not the appellant who at their own sou-moto paid the excise duty on the other charges. The said duty was deposited on the behest of department. The matter was further agitated by the appellant of their other unit on merit hence the issue on merit attained finality in favour of the appellant vide Tribunal’s order dated 29.09.2011. Firstly the duty was deposited on the behest of department and it is in the nature of payment of duty under protest for this reason, time limit of one year prescribed under Section 11B is not applicable in the facts of this case. Secondly, the issue on merit whether the other charges are liable for duty has been decided by this Tribunal vide its order dated 29.09.2011. The appellant’s refund rejected by lower authorities on the ground of limitation is not sustainable. The sanctioning authority is at liberty to ascertain other aspects of unjust-enrichment, duty payment aspect etc. while sanctioning the refund - appeal allowed.
|