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2016 (10) TMI 456 - CESTAT MUMBAI

2016 (10) TMI 456 - CESTAT MUMBAI - TMI - Refund claim - clearance of final product by way of stock transfer - period from April 1994 to September 1996 - ground of limitation - Held that: - The refund claim was filed by the appellant on 23.9.2005 and the amount was also not paid under protest. The refund claim filed on 23.9.2005 i.e. beyond the limitation period as provided under Section 11B of the Central Excise Act, 1944 - appeal rejected. - Refund claim filed for the period 29.9.1996 to 2 .....

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-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri M.H. Patil, Advocate, for appellant Shri S.V. Nair, Superintendent (AR), for respondent ORDER These two appeals are directed against order-in-appeal No. 796 & 797/M-II/2006 dated 20.12.2006. 2. Since both the appeals raise the very same question, we dispose them by a common order. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the refund claimed by the ap .....

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24.10.1996. The first appellate authority has rejected the appeal only on the ground that the appellant had discharged the duty liability on their own and the payments which were made by them were not under protest. The refund claim was also rejected on the ground of unjust enrichment. 5. We find that the Tribunal by an order dated 12.5.2005 has held in favour of the appellant that additional duty recovered was paid from time to time on their own and no payment of duty was required to be done. B .....

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