TMI Blog2000 (2) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Advocate, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. This Revenue appeal has been filed against the Order of the Commissioner of Excise, Chandigarh, dated 8-2-1999 allowing the respondents refund claim of Rs. 20,53,017/- out of an amount of Rs. 50 lakhs pre-deposited by them after adjusting duty payable on the royalty charges collected by them during the period in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of payment of duty. While allowing the appeal filed by the assessee, Commissioner (Appeals) relied on paragraph 86 of the Apex Court judgment in M/s. Mafatlal Industries v. U.O.I. [1997 (89) E.L.T. 247] . 2. Shri Mewa Singh, ld. SDR appearing for the appellant Commissioner submits that the procedure for refund claim was governed by Rule 233B which stipulates that where an assessee desires to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 35F. He relies on the following case law in support : 1. S.M. Enterprises v. C.C.E. [1989 (40) E.L.T. 429] 2. Vijendra Trading Co. v. C.C.E. [1994 (74) E.L.T. 338 (Tribunal)] 3. K.S. Steel Works v. U.O.I. [1996 (83) E.L.T. 29 Allahabad High Court] 4. C.C.E. v. Enzo Chem Lab. Pvt. Ltd. [1996 (83) E.L.T. 434 (Tri.)] 5. Suvidhe v. U.O.I. [1996 (82) E.L.T. 177 (Bombay High Court)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of the duty payment having been made without a formal registration of protest under Rule 233. It was held that the time limit of the Section 11B will not be applicable to a case where the refund claim relates to pre-deposits made under Section 35F. In the case of Suvidhey v. U.O.I. (supra), the Hon ble Bombay High Court examined the question of allowing refund of certain amounts deposited b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions he or it may deem fit to impose to safeguard revenue interest is intended to enable the said authorities to strike a proper balance between the interests of the assessee and the Revenue in the facts of each case. 5. We find that the decisions referred to above and relied upon by the respondents fully support their contentions raised before us. In the light of the aforesaid decisions, we c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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