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2019 (9) TMI 176 - AT - Central ExciseRefund of CENVAT Credit - payment under protest - time limitation - unjust enrichment - HELD THAT:- It is seen from the impugned order that the original authority, having subjected the refund claim to the twin tests of unjust enrichment and limitation of time, thought it fit to sanction only the claim pertaining to the period between January 2003 and September 2006. The propriety and legality of this claim did not appear to have been challenged by the jurisdictional Commissioner of Central Excise and hence the lack of eligibility to exemption N/N. 74/1993-CE dated 28th February 1993. The first appellate authority has affirmed the decision of the original authority that such payments as were made ‘under protest’ alone are eligible for refund and none other - there is nothing on record placed by the appellant to contest this finding of operation of bar of limitation. Appeal dismissed.
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