Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 335 - AT - Central ExciseRefund of excise duty - amount was paid under protest - Time Limitation - HELD THAT:- The larger bench of tribunal in the case of INDIA CEMENTS LIMITED [1984 (7) TMI 361 - CEGAT NEW DELHI] where it was held that the result of the proposition that limitation does not extinguish the right but only bars the remedy would be that the Respondent, in this case, had a right to recover the amount by recourse to any other legal course open to him but not by recourse to Central Excise Rule 10 since limitation had, as on the date of invoking the right to demand the amount by recourse to that rule, extinguished that remedial right. It is also a fact that duty was paid under protest in case of INDIA CEMENTS LIMITED which is also true in the instant case and therefore, the arguments made by the learned counsel to distinguish the decision of tribunal in the case of INDIA CEMENTS LIMITED is not correct - Relying on the decision of larger bench in case of INDIA CEMENTS LIMITED, it is found that the appellants are not entitled to refund of the duty paid. Appeal dismissed.
|