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M/s Kanoria Chemicals Industries Ltd. Versus Commissioner of Central Excise, Allahabad

2017 (12) TMI 315 - CESTAT ALLAHABAD

Refund claim - unjust enrichement - applicability of Section 11B and Section 12B of CEA, 1944 - Held that: - there was no order on record establishing provisional assessment of the goods and order finalizing the provisional assessments - the contenti .....

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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 - decided against appellant. - E/2769/2007-EX[DB] - A/71303/2017-EX[DB] - Dated:- 15 .....

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n-Appeal No.123/CE/ALLD/2007 dated 08/06/2007 passed by Commissioner of Central Excise & Customs (Appeals), Allahabad. 2. Brief facts of the case are that the appellant were manufacturer of chemicals falling under Chapter 28, 29 and 38 of schedul .....

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7-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 Cir .....

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ough Order-in-Original dated 08.12.2006 where the Original Authority has found that the appellant could not establish that burden was not passed on to the customer and, therefore, the Original Authority has held that refund was not admissible in view .....

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yond doubt that duty element has not been solely borne by the appellants and that it has been passed on to the buyers. In view of such finding learned Commissioner (Appeals) upheld the said Order-in-Original dated 08.12.2006. Aggrieved by the said Or .....

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cable to the present case. The appellant has also contended that since the duty was paid under protest following the procedure under Rule 233B of Central Excise Rules, 1944, the provisions related to unjust enrichment were not applicable the present .....

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