Case Law Details
Jalan Con Cast Ltd. Vs Commissioner of Central GST & Central Excise (CESTAT Allahabad)
Introduction: In a significant legal battle, Jalan Con Cast Ltd. challenged the Order-in-Appeal No.165/CE/ALLD/2021 before the CESTAT Allahabad, following a dispute with the Commissioner of Central GST & Central Excise. The crux of the matter lies in the department’s authority to retain an amount deposited by the appellant under protest. This article delves into the details of the case, analyzing the arguments presented, and explores the implications of the CESTAT Allahabad’s ruling.
Detailed Analysis: Jalan Con Cast Ltd., engaged in manufacturing M.S Ingots and M.S bars, found itself in a legal tussle after searches conducted by DGCEI and Central Excise Commissionerate, Allahabad. Allegations of non-payment/short-payment of duty surfaced during these investigations. To address the claim, the appellant deposited Rs.30 lakhs under protest, and subsequently, a show cause notice was issued.
The Order-in-Original dated 17.06.2014 confirmed part of the duty demand, appropriated the deposited amount, and imposed penalties. However, the appellant, along with the revenue, appealed to the CESTAT, resulting in a favorable decision for the appellant. The appeal filed by the revenue was dismissed, establishing that the appellant was not liable to pay any duty.
Following this, Jalan Con Cast Ltd. sought a refund of the Rs.30 lakhs deposited during the investigation. The Order-in-Original dated 26.12.2019 sanctioned the refund under the provision of Section 11B (1) of the Central Excise Act, 1944. The revenue contested this decision, leading to the impugned order by the Ld. Commissioner (Appeals), setting aside the refund and citing the bar of limitation under Section 11B (1).
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