9911796707
TMI Blog1991 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... p of rubber for the period 1-10-1984 to 30-6-1985 by paying the duty under Tariff Item 68 of the erstwhile Central Excise Tariff. The duty was paid on 26-6-1987. Against the levy of duty the appellant preferred an appeal before the Collector of Central Excise (Appeals), Madras, who by his order dated 17-9-1986 and 8-10-1986 rejected the appellant s claim against the excisability of the waste and scrap to excise duty. As a matter of fact the appellant himself did not dispute before the appellate authority its duty liability to the goods in question. Thereafter, the appellant came to know that the Division Bench of the Delhi High Court in the case of Modi Rubber Ltd. v. Union of India and Others, 1987 (29) E.L.T. 502, in the judgment rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund application under Section 11B of the Act. 5. We have carefully considered the submissions made before us. The fact remains that with reference to the excisability of the goods in question the issue was conclusively decided in an appeal by the appellate authority by order dated 8-10-1986, which admittedly has become final and has not been appealed against. The refund claim of the appellant has to be construed in the context of the above admitted facts. It is an axiomatic and fundamental principle of jurisprudence that an issue conclusively decided inter parties by a competent judicial forum cannot be allowed to be re-litigated after the same has been allowed to become final as otherwise all the issues conclusively decided by quas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the remedy under Section 11B was available, then who will be competent authority to decide the matter, as the matter had already been decided against the appellant by an officer higher in hierarchy than the Assistant Collector before whom he refund claim had been filed. He had no reply. Section 11B for convenience of reference is reproduced below : 11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months from the relevant date. (2) If on receipt of any such application the Assistant Collector of Central Excise is satisfied that the whole or any part of the duty of excise paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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