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Indian Oil Corporation Ltd. Versus Commissioner of Central Excise, Mumbai-II

2016 (10) TMI 456 - CESTAT MUMBAI

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 protes .....

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- The C.A. certificate produced by the appellant clearly states that the amounts were paid by the appellant from their own funds and have not been recovered from anyone. The Chartered Accountant has categorically recorded that the amounts paid in th .....

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cial) 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. S .....

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refund claim has arisen on the ground that the appellant was clearing their final products by way of stock transfer to various plants at Trombay and Nagpur and these plants were holding registration as dealers and transferred the bulk to small cans a .....

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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 .....

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the appellant filed the refund claims. 6. As regards the refund claim for the period April 1994 to September 1996, we find that the said refund claim has been rejected on the ground of limitation. The refund claim was filed by the appellant on 23.9. .....

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his appeal has been filed on 23.9.2005 i.e. beyond the limitation period as provided under Section 11B of the Central Excise Act, 1944. Accordingly, this appeal is rejected on this point itself. 7. As regards the refund claim filed for the period 29. .....

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