2021-VIL-658-CESTAT-CHE-CE

CENTRAL EXCISE CESTAT Cases

Central Excise – Reissue of SCN, Payment of duty, Rejection of refund claim – Appellant is engaged in manufacture of cement – During course of manufacturing cement, various kinds of capital goods were used – After use, Capital goods sold as waste and scrap – Appellant paid duty in response to issuance of show cause notice proposing to demand excise duty on such waste and scrap – Commissioner (Appeals) set aside demand – With introduction of GST, case file of appellant was transferred to Coimbatore – Show Cause Notice was issued demanding tax – Commissioner set aside duty demand confirmed under Section 11A of the Central Excise Act, 1944 along with penalty – Appellant filed refund claim for amount paid in regard to earlier Show Cause Notice – Refund claim was rejected – Commr. (Appeals) upheld order of rejection – Hence, instant appeal by assessee – HELD - though after first adjudication and consequent appeal, appellant ought to have filed refund claim within period of one year, since Department has adjudicated Show Cause Notice for a second time and confirmed demand again, it cannot be said that refund claim filed by appellant is time-barred – Refund claim is filed within one month after passing of second Order-in-Appeal – Claim has made within one year from date on which demand has set aside by Commissioner (Appeals) finally – Rejection of refund claim as time-barred under Section 11B of the Central Excise Act, 1944 is not justified – Moreover, amount having been paid as duty pursuant to Show Cause Notice, question of unjust enrichment does not arise – Impugned order set aside and appeal is allowed

Quick Search

/

Create Account



Log In



Forgot Password


Please Note: This facility is only for Subscribing Members.

Email this page



Feedback this page