2004 (1) TMI 522

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..... [Order]. The Revenue s appeal is directed against the order-in-appeal passed by the ld. Commissioner (Appeals). The Commissioner (Appeals) had set aside the Order-in-Original and allowed the appeal of the appellants. In the appeal, the appellants requested for refund claim of Rs. 1,00,571/- as a consequential relief arising out of Order-in-Appeal 406 to 416/97, dated 7-7-1997. The adjudic .....

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..... l Excise Rules, 1944 and therefore this refund was time barred. 2. The ld. Commissioner held that, the refund claim of Rs. 1,00,571/- in the proceedings before him, related to a consequential relief arising out of the order passed by the Commissioner (Appeals) and it is a well settled legal position that the provision of Section 11B of the Central Excise Act are not applicable to the refund aris .....

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..... as a result of the Order-in-Appeal No. 406 to 416/97, dated 7-7-1997. Before the issue of the said Order-in-Appeal dt. 7-7-1997, there existed no legal grounds for appellants to claim the refund of the said amount. The department cannot say that the said amount was not paid, since the refund sanctioning authority himself had effected the recovery of the said payment by appropriating 2 refund claim .....

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