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2015 (6) TMI 465 - CESTAT MUMBAI

2015 (6) TMI 465 - CESTAT MUMBAI - TMI - Denial of refund claim - refund was grated to another manufacturer who has lodged the protest - assessee did not lodged any protest - Bar of limitation - Held that:- appellant has filed the refund claim much after the time limit prescribed under the law. The only point that was made is that Kamalakshi Finance Corporation Ltd. had paid the duty under protest. It is the contention of the appellant that the protest made by Kamalakshi Finance Corporation Ltd. .....

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uring PVC insulated tapes on behalf of the appellant. There was dispute about the classification of the same. The Revenue contention was that the same are classifiable under Heading 3919 attracting excised duty of 25% + 5% SED while Kamalakshi Finance Corporation Ltd.'s contention was that the same are classifiable under 8546 attracting duty of 15% + 5% SED. The matter was finally decided under 8546. 2. The appellant filed refund claim in view of this Tribunal's order No. C-I/3823 /WZB / .....

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der of the original authority and upheld the rejection on various grounds including limitation. Aggrieved by the said order, the appellant is before this Tribunal. 3. Heard both sides. 4. We find that the Commissioner (Appeals) has decided the matter relating to time limitation in view of the Tribunal's decision in the case of National Winder vs. CCE, Allahabad reported in 2000 (38) RLT 424. The learned counsel submits that the said decision was taken up to the Hon'ble Supreme Court and .....

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es the finding of the Commissioner (Appeals) and submits that the protest lodged by Kamalakshi Finance Corporation cannot be made applicable to the appellant as the appellant has never protested. It was also submitted that that the Hon'ble Supreme Court in the case of Allied Photographic India Ltd. has already taken a view that the decision of the Supreme Court in the case of National Winder (supra) is per incuriam. In view of the said position, the refund claim is barred by limitation. It w .....

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