9911796707
TMI Blog2000 (7) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties appeal against the above captioned order dated 29-9-95, praying for setting aside the same and for grant of consequential relief deemed fit. 2. The brief facts of the case are that appellant manufactures Motor Vehicle parts falling under Chapter 8708.00 of Tariff Act, 1985, and avail Modvat credit under Rule 57A and 57G of the Central Excise Rules. Assistant Collector of Excise, Div ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was confirmed. Hence this appeal. 3. In support of the appeal, Shri S.R. Patankar, Consultant submitted his written submissions, reiterating grounds of appeal and cited rulings and the past practice in department regarding the refund claims; based on the orders of appellate authorities, and change of law on 1991 regarding suo motu refunds, and urged that section 11B of Central Excise Act ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not relevant 1993 (67) E.L.T. 483, is reversed by 1994 (74) E.L.T. 821 (Rajasthan High Court). This is a case of appellant voluntarily paying duty, and not of predeposit under Section 35F of Central Excise Act, Section 11B (3) of Central Excise Act, clearly applies. 4. Point to be answered is whether the appellant was made out a clear case for refund of his claim to disturb the impugned orders? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. So this cannot be considered as predeposit. If the appellant s case to be accepted, he should have paid that amount while filing the appeal itself, and not after filing stay application. Admittedly, payment is made, as stay application was not decided. This is not shown as pre-deposit before Collector (Appeals) immediately after payment. Appellant is now trying to show it as pre-deposit withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by appellant, even if it is outside the purview of Section 11B, under what provision he can get the refund is not pointed out. So under these circumstances his case can not be upheld. Accordingly it is rejected. Point raised is answered in the negative. Hence I pass the following. ORDER For the reasons discussed above, appeal cannot be allowed. It is Dismissed. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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