2009 (6) TMI 795

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (J)]. Nobody appeared on matter being called inspite of notice of hearing having been sent to the appellants well in advance. We have, accordingly, heard the learned SDR and have gone through the impugned order. 2. As per the facts on record, the appellants are engaged in the manufacture of HDPE Strips and Tapes and originally there was a dispute as regards classification of the same. Pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duty deposited by them, in terms of the order passed by the Assistant Commissioner. The said refund claim stands rejected by both the authorities below and hence the present appeal. 3. The sole issue involved in the present appeal is as to whether the appellant is entitled to refund of duty of Rs. 5,08,947.70, deposited by them vide TR-6 challan dated 18-9-1996, in pursuance to the Order in Orig .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iation :- I am inclined to believe that once the order has been delivered and the duty/amount has been deposited in the Government treasury without lodging any protest, as ingrained in the statute of the Central Excise within stipulated time frame, the matter becomes fait accompli. The amount has been deposited by the appellants on their own volition, no coercion was exercised by the Department .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X