TMI Blog2006 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against order-in-appeal dated 19-7-04 which, on the second round of litigation dismissed the appeal of the appellant against rejection of refund claim of Rs. 68,247/-. 2. The relevant facts that arise for consideration are that the appellant s factory was visited by the Preventive staff on 14-12-98 and they directed the appellant to reverse the amount of Rs. 3,48,685/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal which was dismissed by Tribunal. In the de novo proceedings, lower authority and the Commissioner (Appeals) held against the appellants. Hence this appeal. 3. The learned Consultant appearing for the appellant submits that the amount of Rs. 68,247/- was debited by the appellants on 14-12-98 is retained by the Department without any authority of law on the clear cut findings that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the submissions made at length by both the sides and perused the records. It is not disputed that the amount reversed by the appellant on 14-12-98 was under the instructions of Preventive Officer of the Central Excise Division, who visited the factory premises of the appellant. It is also not disputed that an amount of Rs. 68,247/- is correctly availed as credit, and initially credit was availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the constitutional limitations. This is a situation not contemplated by the Act. The Act does not contemplate any of its provisions being declared constitutional and therefore it does not provide for its consequences. Rule 11 / Section 11B are premised upon the supposition that the provisions of the Act are good and valid. But where any provision under which duty is levied is found to be un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout any authority of law. 7. Further I also find that the appellant had on 19-3-99 claimed the recredit of amount to which the authorities did not respond. If the authorities were to respond to the letter of 19-3-99, the appellant would have got the credit of amount of Rs. 68,247/- on that date itself. 8. In view of the facts and circumstances, as mentioned above and respectfully following ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
