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TMI Blog2014 (7) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi, (Appellate Tribunal), being Final Order Nos. 273 to 292/1999-C, Dated : 08.04.1999 (Annexure "F"), in Appeal Nos. E/977/95-C & E/1026 to 1044/95-C, arising out of Order-in-Appeal No. CS-6 to 33/BRD/95 issued on 18.02.1995 by Collector of Central Excise (Appeals), Bombay. 2. The facts leading to the present Special Civil Application in nutshell are as under; 3. The Indian Petrochemicals Corporation Ltd. (hereinafter referred to as 'IPCL') submitted 28 different refund applications under Section 11B of the Central Excise Act, 1944. It was the case on behalf of the IPCL that they are manufacturing different petrochemicals and chemicals. C-4 Raffinate ( Liquefied Petroleum Gas, 'LPG') is one of the products manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, IPCL claimed refund of duty in respect of the gases received back by them as unreacted C-4 Raffinate from GPL. 4. The Asst. Collector rejected the refund claims of IPCL on merits. It appears that feeling aggrieved and dissatisfied with the order of the Asst. Collector, rejecting the refund claims filed by the IPCL in respect of the product C-4 Raffinate , IPCL preferred 28 different appeals before the Commissioner (Appeals), who, by a speaking and detailed reasoned order on merits, rejected the aforesaid appeals preferred by the IPCL. It appears that the IPCL, who paid the Excise Duty on the aforesaid excisable goods and claimed the refund under Section 11B of the Central Excise Act, did not challenge the aforesaid order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave entertained the appeals preferred by the petitioner. 7. Shri . Nanavati , learned Advocate appearing on behalf of the petitioner, has heavily relied upon a decision of the Division Bench of this Court in the case of "LALBHAI TRADING CO. THROUGH B.K. BHATT VS. UNION OF INDIA", in 2005(0 )GLHEL -HC 216047, in support of his submissions that the petitioner can be said to be a 'person aggrieved'. 8. Making above submissions, it is requested to allow the present Special Civil Application. 9. Present petition is opposed by Shri . Gaurang Bhatt, learned Advocate appearing on behalf of the Respondent-Revenue. It is submitted that, as such, the petitioner never submitted any applications for refund under Section 11B of the Act and it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ROUGH B.K. BHATT (Supra) would not be applicable to the facts of the case on hand. 10. Making the above submissions, it was requested to dismiss the present petition. 11. Heard learned Counsels appearing for the respective parties. At the outset, it is required to be noted that, as such, IPCL paid the Excise Duty, and thereafter, claimed refund of the said duty by filing different applications before the Asst. Collector by submitting that they were entitled to the exemption on the goods on which they paid the Excise Duty. However, the Asst. Collector rejected the said applications on merits. Thereafter, Commissioner( Appeals), in appeals preferred by the IPCL, confirmed the orders passed by the Asst. Collector, rejecting their refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty paid by the IPCL. Thus, for the first time, the petitioner claimed the refund of the Excise Duty paid by the IPCL by submitting the appeals before the learned Tribunal against the order passed by the Commissioner(Appeals), dismissing the appeals filed by the IPCL. Therefore, as such, the refund claims of the petitioner would be barred by the limitation provided under Section 11(2) of the Act. If, the petitioner would have preferred independent applications for refund of the claim under Section 11(2) of the Act in that case, the applications of the petitioner for refund of the claim would be required to be rejected on the ground of limitation. Under the circumstances, no error has been committed by the learned Tribunal in dismissing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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