2011 (6) TMI 568

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..... enged. - as per the provisions of Notification No.33/99-CE the manufacturer has to submit a statement of duty paid from account current by the 7th of next month in which the duty has been paid. The Assistant Commissioner or Deputy Commissioner of Central Excise after such verification as may be deemed necessary shall refund the amount of duty paid from the account current during the month under co .....

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..... is that manufacturer shall submit a statement of duty paid from the said account current to the Assistant Commissioner or the Deputy Commissioner of Central Excise as the case may be, by 7th of next month in which duty has been paid from the account current. The eligibility of the Respondents was decided by the Assistant Commissioner vide order No.DIV/DIB/REF/ACD/1/5-6 dated 10.05.2005. Pursuance .....

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..... .2005. This order is not challenged by the Revenue. Subsequently the refund claims were taken up and the same were allowed. In the present proceedings Revenue cannot challenge the eligibility of the benefit of Notification as the same has been already decided by the Assistant Commissioner vide order dated 10.05.2005 and that order has not been challenged. Further we find that as per the provisions .....

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