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2019 (1) TMI 1166 - AT - Central ExciseRefund of duties of central excise - discharge of duty liability under ‘protest’ - enhancement of assessable value - rejection of the refund claim on the ground of being barred by limitation of time prescribed in section 11B of Central Excise Act, 1944 - Held that:- The first appellate authority had not examined the merits of the appeal filed before him. It is also noted that the original authority had not held the claim to be barred by limitation of time but had rejected it on the premise that the dispute settled by the decision of the Kolkata bench of the Tribunal would not yield consequential relief to the appellant registered separately in the Mumbai jurisdiction. Hence, the first appellate authority had failed to restrict the proceedings to the appeal before him. The appellant has produced the challans pertaining to discharge of duty liability on which ‘protest’ has been clearly noted. There can, thus, be no doubt that the claim was not barred by limitation of time. Matter remanded back to the first appellate authority for a fresh decision on the merit - appeal allowed by way of remand.
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