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M/s Lupin Ltd. Versus CCE Indore

2016 (9) TMI 314 - CESTAT NEW DELHI

Rejection of refund claim - refund of export duty - mild steel items - angles - channels - pipes - clearance from DTA to SEZ - duty paid under protest - withdrawal of protest and finalisation of assessment - Held that: - It is a well settled position of law when a claim is preferred by an assessee before the Departmental Authority the same has to be processed within the scope of the legal provisions and the sanctioning authority cannot entertain any claim beyond the statutory time limit prescrib .....

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her person's case - Section 72 of the Contract Act or for that matter Section 17 (1) (c) of the Limitation Act, 1963 has no application to such a claim for refund - appeal dismissed - decided against appellant. - Customs Appeal No. 605 of 2011 with C.O. No. 60 of 2012 - Final Order No. 53080/2016 - Dated:- 17-8-2016 - Shri Justice Dr. Satish Chandra, President and Shri B. Ravichandran, Member (Technical) Shri A.B. Nawal, Cost Accountant - for the appellant. Shri Dr. S.K. Sheoran, Authorized Repr .....

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examined and the Original Authority after due process rejected the claim on various grounds. On appeal, the Commissioner (Appeals) vide the impugned order upheld the original order. Aggrieved by this, the appellants preferred this appeal. 2. The admitted facts of the case are that the appellant procured various MS items like Angles, Channels, Pipes from different parties under various bills of export and paid export duty on such items. The payment was made on 25/7/2008 under protest. Later the .....

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xport duty was payable on the goods procured by them in view of the decision of Hon'bde Gujarat High Court in Essar Steel Limited vs. Union of India reported in 2010 (249) E.L.T. 3 (Guj.). The appellants filed protest which was later withdrawn, however, learned Consultant relied on the decision of Hon'ble Punjab & Haryana High Court in Oswal Oil and Soap Industries and another vs. Customs, Excise & Gold Control Appellant Tribunal, New Delhi and others reported in 1987 (30) E.L.T. .....

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as settled by an assessment order and thereafter there is no continuing pendency of any issue including any protest. In other words all the issue relating to duty liability has been settled by the assessment order. When the same was not taken up on appeal, the refund cannot be claimed beyond the time limit as prescribed under Section 27. 5. We have heard both the sides and examined the appeal records. The admitted fact is that the assessment which considered all the issues including the duty lia .....

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