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TMI Blog1995 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Though, this day, only stay application was listed for hearing, after hearing both the sides, I find that the issue falls within a short compass and hence I have decided to take up the appeal itself for disposal. 2. The appeal is against the Order-in-Appeal No. NK(555)1123/94 (596/94/239), dated 9-1-1995 passed by the Collector of Central Excise (Appeals), Bombay. 3. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assistant Collector. Thereafter, the Assistant Collector accepted these gate passes and he has also sanctioned the refund of the duty paid, pursuant to the original adjudication order confirming the demand. However, the matter did not stop there. The department seems to have had a doubt as to whether the refund sanctioned in respect of payment of duty under T.R. 6 challan without any protest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty payment under T.R. 6 challan has not been made under protest. This legal point has to be appreciated by the Tribunal. Viewed in the context of Section 11B, refund could be sanctioned, only if the claim is filed within a period of six months; otherwise the duty payment should have been made under protest. Here both the conditions are not satisfied and hence the refund is time barred. 5.&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise, his appeal is liable to be dismissed for non-deposit of the duty. Hence in the circumstances, when the payment is made and the matter is pursued in appeal, consequent on which original order is modified or set aside, the question of looking into the time limit under Section 11B does not arise. It is the refund to be granted consequent on the order passed by the appellate forum. In the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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