2007 (8) TMI 177

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..... ed on ground of delay in payment of R & D Cess - ST/51/2005 - 1001/2007 - Dated:- 27-8-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 76/2005-Central Excise dated 15-3-2005 passed by the Commissioner of Customs and Central Excise, Belgaum. 2. The appellants received "Transfer of Technology" from Praxair Inc., USA on payment of a co .....

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..... nal for relief. 3. Ms. Vidhya Bhat Learned Advocate appeared for the appellants and Sri. R.P Raheja Learned JCDR for the Revenue. 4. We heard both sides. The only ground for rejecting the refund claim is the fact that the appellant paid the R D Cess on 22-10-2003, whereas the consideration for transfer of technology was paid on 18-10-2003 contrary to the provisions of Section 3 of the R .....

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