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TMI Blog2009 (10) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... l dismissed - decided against appellant. - E/210-211/2005 - A-601/KOL/2009 - Dated:- 8-10-2009 - Shri S.S. Kang and M. Veeraiyan, JJ. Shri S.K. Roy Chowdhury, Advocate, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. ORDER In these two Appeals common facts and legal issues are involved and accordingly these appeals are being disposed of by a common order. 2. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid by M/s. Dunlop India under protest. He also held that the refund claims have been filed by the Appellants beyond the time limit of 6 (six) months from the relevant date and accordingly the claims were rejected by him. The Commissioner (Appeals) have upheld the orders of the original authority. 4. Learned Advocate for the Appellants submits that in identical situation, the Appellants p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred the two refund claims relating to the period from 20-11-1986 to 25-2-1994 beyond the period of 6 (six) months. This fact is not being disputed. It is the claim on behalf of the Appellants that the supplier of the goods namely M/s. Dunlop India have paid duty on the conveyer belts under protest and subsequently it has been settled that duty at higher rate is not payable on the conveyer be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o our proposition for deputing your Officers for verification of the said document in our premises. This is further to our letter MMS/135A-PVC/SDS dated 16-8-97 earlier forwarded to you in response to your letter C.No.V- 39/(18)10/Refund/ CGR/97/3290 dated 8-7-97. 8. On, perusal of the above communication addressed to the Assistant Commissioner, we find that the same does not indicate that dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the protest given by the manufacturer cannot give benefit of extended time for claim of refund and a buyer has to claim the refund within the stipulated time limit prescribed under Section 11B of the Central Excise Act. 9. In view of the above we do not find merits in the Appeals. The Appeals are rejected. (Pronounced and dictated in the open court) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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