9911796707
TMI Blog2004 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... and which were in fact paid as late as on 1-9-97 is in consonance with the Order-in-Original No. CE 10/97(I), dated 25-9-97 passed by the Commissioner of Customs Central Excise, Hyderabad-I Commissionerate and whether the appellants are entitled to the refund of such interest. 7. The appellants have contended that the Order in Original No. C. Ex. 10/97 (I), dated 25-9-97 of the Commissioner can only be interpreted as charging interest from 28-9-96 and not retrospectively for the period from 28-9-96. This is not acceptable. No such interpretation can be put to the Commissioner s Order when it does not say so. The duties, which were legally due for payment from April 90 onwards were, in fact, paid by the appellants as late as on 1-9-97. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teral proceeding like refund claim. During the hearing of the case, learned Counsel for the appellant-assessee contended before us that the refund claim of the assessee was maintainable and was required to be allowed on merits. He has also referred to the decision of the Apex Court in the cases of Nawabkhan Abbaskhan v. State of Gujarat - (1974) 2 Supreme Court Cases 121, Dhurandhar Prasad Singh v. Jai Prakash University and Others - (2001) 6 Supreme Court Cases 534 and Commissioner of Sales Tax, UP v. Auriaya Chamber of Commerce, Allahabad - 1986 (25) E.L.T. 867 (S.C.). 3. As against the above contention of the assessee, learned SDR has pointed out that the legal position remains settled against the assessee by the judgment of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order. If this position is accepted then the provisions for adjudication in the Act and the Rules, the provision for appeal in the Act and the Rules will lose their relevance and the entire exercise will be rendered redundant. This position in our view, will run counter to the scheme of the Act and will introduce an element of uncertainty in the entire process of levy and collection of excise duty. Such a position cannot, be countenanced. The view taken by us also gain support from the provision in sub-rule (3) of Rule 11 wherein it is laid down that where a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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