2009 (6) TMI 795 - AT - Central Excise

Summary

Issues involved: Classification dispute, refund claim rejection, entitlement to refund of duty.

Classification dispute: The appellants were engaged in the manufacture of HDPE Strips and Tapes, and a dispute arose regarding the classification of the same. Proceedings were initiated against them, leading to an order by the Assistant Commissioner, which was later remanded for de-novo adjudication by the Commissioner (Appeals). The Assistant Commissioner confirmed a duty demand of Rs. 5,08,947.70, which was not disputed by the appellants. Subsequently, the appellants filed a refund claim based on a Supreme Court judgment, which was rejected by the authorities, leading to the present appeal.

Refund claim rejection: The main issue in the appeal was whether the appellants were entitled to a refund of the duty deposited by them when the order confirming the duty demand had not been challenged. The appellants argued that the duty was paid under protest, justifying their claim for a refund.

Entitlement to refund of duty: The Tribunal found no merit in the appellants' contention. It emphasized that once an order confirming a duty demand is passed and not appealed against, it attains finality. The appellants had the opportunity to appeal the Assistant Commissioner's order but did not do so. The Commissioner (Appeals) also supported this view, stating that the duty payment without protest made the matter final, and reliance was placed on a previous Tribunal decision reinforcing the finality of unchallenged orders.

In conclusion, the Tribunal rejected the appeal, finding no merits in the arguments presented by the appellants.