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2016 (11) TMI 778 - CESTAT MUMBAI

2016 (11) TMI 778 - CESTAT MUMBAI - TMI - Refund claim - Held that: - Since the appellant has not contested the demand raised in the show-cause notice dated 4.9.1996, which has attained finality, filing refund claim before the lower authorities stating that the demand in the show-cause notice included wrongly an amount of ₹ 11,12,503/- is an unacceptable proposition by any stretch of imagination - appeal rejected - decided in favor of Revenue. - Appeal No. E/918/06 - A/93494/16/SMB - Dated .....

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-cause notice dated 4.9.1996 wherein the demand of ₹ 24,01,417/- was wrong and did not take into account various factors and they were entitled for refund claim of the said amount of ₹ 11,12,503/-. The appellant calculated this refund claim by claiming various deductions, value of unbranded goods, exports and CT-3 clearance, not claimed MODVAT credit etc. was not considered while issuing the demand raised in the show-cause notice. The adjudicating authority after following due proces .....

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ed MODVAT credit etc. It is her submission that if these are excluded, they are not required to make such payment of the duty and having paid this amount of ₹ 11,12,503/- the refund should be sanctioned to them. It is also the case that as per Article 265 of Constitution of India, no tax shall be levied or collected without authority of law and hence amount of ₹ 11,12,503/- ascertained by the appellant is eligible and the amount should be refunded to them. She relies upon the decisio .....

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