TMI Blog2017 (12) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... lant that since the duty was paid under protest and Rule 233B of the said Rules, 1944 were followed and, therefore, the provisions related to unjust enrichment are not applicable in the present case is not tenable in law for the reason that Rule 233B of said Rules has no bearing on limitation for calculation of period for eligibility of limitation for refund u/s 11B of CEA, 1944 - appeal dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter sub-Heading No.3808.10 in terms of CBEC Circular No.348/64/97-CX dated 28.18.1997. The said circular was struck down by Hon ble High Court of Delhi through its order dated 30.11.1998. The appellant filed application for refund dated 17.02.1999 claiming refund of ₹ 67,91,380/- on the ground that said Circular dated 28.10.1997 was struck down. The appellant was issued with a show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding learned Commissioner (Appeals) upheld the said Order-in-Original dated 08.12.2006. Aggrieved by the said Order-in-Appeal appellant is before this Tribunal. 3. The grounds of appeal indicate that the appellant has claimed that the issue was covered by Rule 9B of Central Excise rules, 1944 and, therefore, the provisions of Sections 11B and 12B are not applicable to the present case. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... richment are not applicable in the present case is not tenable in law for the reason that Rule 233B of said Rules has no bearing on limitation for calculation of period for eligibility of limitation for refund under Section 11B of Central Excise Act, 1944. We, therefore, do not find any merit in the grounds of appellant. In view of our findings we dismiss the present appeal. (Dictated and pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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