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M/s. V.N. Dyers And Processors Versus The Commissioner Of Central Excise Allahabad

2016 (4) TMI 148 - ALLAHABAD HIGH COURT

Refund claim - CESTAT rejected of claim as time barred - Held that:- Department has taken a stand which is too technical in nature. The sum and substance of the letter of protest has to be read as a whole and not in portion. As per the order of the Tribunal, this letter of protest indicates that the appellant had protested against the determination of its annual capacity as per the order of the Commissioner dated 16th of April 1999. The appellant requested for redetermination of the annual capac .....

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APPEAL No. - 116 of 2004 - Dated:- 20-1-2016 - Tarun Agarwala and Vinod Kumar Misra, JJ. For The Appellant : A.P. Mathur For Respondent : C.S.C.,R.C.Shukla We have heard Sri A. P. Mathur, the learned counsel for the appellant and Sri R. C. Shukla, the learned counsel for the department. The present appeal was admitted on the following substantial question of law:- "Whether the Hon'ble Tribunal is justified in rejecting the refund claim as time barred when the entire Central Excise duty .....

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13th June, 1999 contending that the length of galleries does not find part of the production system of the Stenter and therefore, such length of galleries could not be included while determining the production capacity. The appellant, accordingly, in its representation requested that the department should re-determine the annual capacity of production after excluding the galleries and arrive at a correct amount of duty payable. The appellant in the said representation further contended that hen .....

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he period of limitation. The said order was affirmed by the Tribunal against which, the present appeal has been filed. Section 11-B of the Central Excise Act provides that a person can file an application for refund of duty of excise and interest within six months from the date of making such payment. The first proviso of Section 11-B further indicates that if the amount on duty is paid under protest then the application for refund can be filed even after the period of limitation, which in the i .....

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