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2017 (1) TMI 284 - AT - Central ExciseRefund claim - duty paid under protest - unjust enrichment - Time bar - Held that: - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer. Therefore, the present appellant cannot enjoy the benefit of payment of duty under protest by the manufacturer - reliance placed in the case of Commissioner of Central Excise v. Allied Photographic India Limited [2004 (3) TMI 63 - SUPREME COURT OF INDIA], where it was held that there is no merit in the argument advanced on behalf of the respondent that the distributor was entitled to claim refund of “on account” payment made under protest by the manufacturer without complying with Section 11B of the Act, find that the refund claim filed by the appellant is beyond one year and therefore, the same is time-barred - appeal dismissed - decided against appellant.
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