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2016 (9) TMI 1125 - AT - Central ExciseSSI Exemption - Period of limitation - Refund claim - duty paid at the full rate by availing Cenvat Credit during financial years 1989-90 to 1993-94 as the SSI certificate was rejected - subsequently the SSI certificate was granted w.e.f 12.05.1989 as per the directions of the Hon'ble High Court of Madhya Pradesh at Jabalpur - Held that:- the original authority has rejected the refund claim taking the view that the claim has been filed beyond the period of one year and hence time barred under Section 11-B of the Central Excise Act. He has considered that the duty paid by the assessee cannot be considered as paid under protest. He has further held that the claim is liable to be rejected on the ground of unjust enrichment as the assessee has failed to produce the copies of the contracts entered into with the customers from which it could have been established. We find that the first appellate authority in the impugned order has considered all these submissions and given a detailed finding on all the points. Therefore, we are in complete agreement with the view taken by the first appellate authority and find no reason to take a different view. Accordingly, the impugned order is upheld. - Decided against the Revenue
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