2007 (11) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 35G of the Central Excise Act, 1944 (for brevity 'the Act') is directed against order dated 12-9-2006 (P-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). By the impugned order, the Tribunal has allowed the refund claim made by the assessee-respondent amounting to Rs. 2,37,716/-. However, the revenue has claimed that the following substa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efund by the assessee-respondent. The adjudicating authority vide its order dated 14-10-1999 (P-1), rejected the claim for refund on two grounds that (a) it was barred by time and it amounted to unjust enrichment. On further appeal, the Commissioner upheld the view of the adjudicating authority on the question of limitation but reversed the finding of undue enrichment. Aggrieved by the order-in-ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lowance of deduction is settled in their favour and is final, they cannot barred from claiming the refund of the duty paid by them on such expenses "In this case before me, since it is not disputed that the appellants were contesting the issue of disallowance of deductions on transportation and freight, the decision of the Tribunal in the case of Electro Steel squarely covers the issue. According .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... question of law, much less, a substantial question of law would arise for determination of this Court. The second proviso to Section 11B of the Act specifically provides that the period of limitation is not to apply to a case where the duty was deposited under protest. In the instant case, it has been found that once the assessee-respondent has been contesting the main matter challenging the impos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the order passed by the Tribunal does not suffer from any legal infirmity warranting interference of this Court. Therefore, no-question of law much less a substantial question of law would arise for determination of this Court. The appeal is wholly without merit and the same is liable to be dismissed. 4. For the reasons aforementioned, this appeal fails and the same is dismissed
Case l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X