9911796707
TMI Blog2009 (12) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ncashment of bank guarantee not treatable as duty payment. Impugned order granting refund sustainable. - C/713/2008-SM (BR) - 1525/2009-SM (BR) (PB), - Dated:- 10-12-2009 - Shri M. Veeraiyan, Member (T) Shri S.K. Bhaskar, SDR, for the Appellant. None, for the Respondent. [Order] - This is an appeal by the Department against the order of Commissioner (Appeals) by which the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment by way of encashment of the Bank Guarantee, the original authority rejected the refund claim as time barred having been filed after six months from the date of payment of duty. 4. Learned DR reiterates the finding of the original authority and the grounds of appeal. He also relies on the following decisions: (a) Porcelain Electrical Mfg. Co. v. CCE, New Delhi - 1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld as reported in 2008 (226) E.L.T. 42 (Mad.) 6 . In the present case, it is noticed that the respondents did not produce the EODC certificate in time. The Department has not issued any show cause notice and or adjudicated by confirming the demand of duty for failure to fulfil the export obligation. The Department has merely encashed the bank guarantee given by the respondent at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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