9911796707
TMI Blog2007 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Article of Constitution – Refund allowed. - 44 of 2007 - - - Dated:- 1-11-2007 - M. M. Kumar and Ajay Kumar Mittal, JJ [Order per : M.M. Kumar, J. (Oral)]. - This appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity 'the Act') is directed against order dated 12-9-2006 (P-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -respondent challenged the order passed by the revenue-appellant and eventually, the Tribunal decided in their favour. The order of the Tribunal has attained finality, which led to the filing of application for refund by the assessee-respondent. The adjudicating authority vide its order dated 14-10-1999 (P-1), rejected the claim for refund on two grounds that (a) it was barred by time and it amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused records. It is undisputed the appellant was contesting the matter regarding the disallowance of deductions on transportation and insurance. If that be so, and if the appellant's appeal against disallowance of deduction is settled in their favour and is final, they cannot barred from claiming the refund of the duty paid by them on such expenses "In this case before me, since it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim was entertainable. In other words, those cases were eligible for refund where disputes were raised and liability to pay duty was contested. 3. After hearing the learned Counsel at some length, we have reached the conclusion that no question of law, much less, a substantial question of law would arise for determination of this Court. The second proviso to Section 11B of the Act specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. Moreover, the findings recorded by the Commissioner (Appeals) regarding undue enrichment has been duly accepted by the revenue-appellant, because no appeal was preferred by it before the Tribunal Therefore, we are of the considered view that the order passed by the Tribunal does not suffer from any legal infirmity warranting interference of this Court. Therefore, no-question of law much less ..... X X X X Extracts X X X X X X X X Extracts X X X X
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