2000 (12) TMI 686 - AT - Central Excise

Summary

Issues:
- Appeal against the Order-in-appeal dated 17-12-1999
- Validity of refund claim under Section 11B of the Act
- Time limitation for filing refund claim
- Payment under protest and its implications

Analysis:
1. Appeal against Order-in-Appeal: The appeal was filed by the Revenue against the Order-in-appeal dated 17-12-1999 passed by the Commissioner (Appeals), which reversed the Order-in-Original dated 17/18-8-1999 of the Deputy Commissioner. The Deputy Commissioner had held the claim of the respondents for the refund of duty and penalty amount as time-barred.

2. Validity of Refund Claim under Section 11B: The Revenue contended that the refund claim of the respondents should have been considered under Section 11B of the Act, as per the law laid down by the Apex Court in Mafatlal Industries v. Union of India. The Revenue argued that the refund claim had to be filed within six months from the date of payment, except in cases where the duty was paid 'under protest' or under the order of the Court/Tribunal.

3. Time Limitation for Filing Refund Claim: The Deputy Commissioner had adjudicated the refund claim and held it as time-barred for not being filed within six months from the date of payment. However, the Commissioner (Appeals) reversed this decision, allowing the respondents to claim the refund of the duty and penalty amount.

4. Payment Under Protest and Its Implications: The Tribunal accepted the appeal of the respondents and reversed the order of the Commissioner (Appeals). The respondents became entitled to credit back the amount and refund of the penalty amount as they were made under the order of the Commissioner (Appeals). The Tribunal's decision allowed the respondents to claim the refund within the stipulated time frame.

5. Conclusion: The Tribunal dismissed the Revenue's appeal, stating that the refund claim was made under protest as the respondents intended to contest the order of the Commissioner (Appeals). The respondents filed their claim for refund within two months of the Tribunal's order, which was well within the time limit. The Commissioner (Appeals) decision was deemed valid and in accordance with the law laid down by the Apex Court. Thus, the appeal of the Revenue was dismissed.