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As Sum paid by assessee was never appropriated as duty, so, sec. 11B not applies to refund thereof
Case Law Details
- Case Name
- M/s. Remsons Industries Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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CESTAT, MUMBAI BENCH
Remsons Industries Ltd.
versus
Commissioner of Central Excise, Mumbai-V
FINAL ORDER NO. A/412/2011-WZB/C-II(FB)
APPEAL NO. E/47/2004-MUM.
MAY 27, 2011
ORDER
Ashok Jindal, Judicial Member – This appeal is filed against the order of rejection of their refund claim on account of limitation as well as on account of unjust enrichment as contained in section 11B of the Central Excise Act, 1944.
2. Brief facts of the case are that the appellant are engaged in the manufacture of stranded wires of steel which are intermediate products and the same are used as inputs to manufa...
