9911796707
TMI Blog2007 (1) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Meena, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of V.P. Sugar and molasses falling under Chapter 17 of the Schedule to the Central Excise Tariff Act, 1985 and had been availing Modvat facility of duty paid on inputs and capital goods. A show cause notice dated 9-6-98 was issued alleging for irregular avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be deemed to be under protest. He submits that the appellant filed refund claim after passing of the Order-in-Appeal dated 31-12-2002/17-1-2003 and the limitation under Section 11B of the Central Excise Act, 1944 is not applicable. He relied on the following case laws :- (1) Commr. Of C. Ex. & Cus. v. Nilachal Concrete Products (P) Ltd., 2005 (192) E.L.T. 280 (Tri.-Kolkata) (2) Maihar Cem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty in their PLA as per direction of the Range Superintendent. As such, the amount deposited immediately after issue of show cause notice and before passing of the adjudication order has to be treated as deposit and there is no time limit for such deposit to claim refund. The matter reached finality in pursuance of the Order-in-Appeal dated 31-12-2002/17-1-2003 and thereafter, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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