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2009 (4) TMI 159 - AT - Central ExciseRefund of duty paid under protest – The respondents filed two refund claims on 6-3-99 for the amount of duty of Rs. 9,10,26,730/- and 52,18,698/-, which they paid under protest during the period July, 1996 to December, 1998 on raw Naptha. The Original Authority rejected the refund claims on the ground that refund claims were barred by limitation and they failed to fulfil the condition of Unjust Enrichment and the goods were not accompanied with the proper duty paying documents. The Commissioner (Appeals) set aside the adjudication order - held that – department were having duty paying documents and there fore no reason for denying refund – regarding unjust enrichment CA certificate and cerifixcate from FICC are sufficient to discharge the burden - When non-issuance of CT-2 certificate was challenged by the appellant, the success of their appeal is not an empty formality and the appellate order is required to be implemented - that refund made by the appellant cannot be held to be held barred by limitation
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