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TMI Blog2016 (11) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is time-barred - appeal dismissed - decided against appellant. - C/21879/2014-SM - Final Order No. 20821/2016 - Dated:- 23-9-2016 - Shri S.S Garg, Judicial Member Shri M.S. Nagaraja, Advocate For the Appellant Smt Ezhil Mathi, AR For the Respondent ORDER The present appeal is directed against the impugned order passed by the Commissioner (Appeals) vide his Order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant thus committed inadvertent mistake and paid excess amount of ₹ 1,74,478/- (Rupees One Lakh Seventy Four Thousand Four Hundred and Seventy Eight only) in respect of the above Bills of Entry. The Assistant Commissioner of Customs vide Order dated 16.06.2010 rejected the application for refund on the ground that the refund claim has been filed after the statutory period of six months s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e termed as duty and the rule of time bar is not applicable. In support of his submission, he relied upon the following authorities: a) CCE, Bangalore-III Vs. Motorola India Pvt. Ltd. - 2006 (206) E.L.T. 90 (Kar.) b) Motorola India Pvt. Ltd. Vs. CCE, Bangalore-III - 2006 (193) E.L.T. 468 (Tri.-Bang.) c) CCE (Appeals), Hyderabad Vs. R.M. Cylinders Pvt. Ltd. - 2006 (198) E.L.T. 45 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Sarita Handa Exports (P) Ltd. Vs. Union of India - 2015 (321) E.L.T. A206 (S.C) c) Sarita Handa Exports (P) Ltd. Vs. Union of India - 2015 (321) E.L.T. 434 (P H) 4.1. She also submitted that in the Sarita Handa Exports (P) Ltd. cited supra the Hon ble High Court of Punjab Haryana while relying on the judgment of the Hon ble Supreme Court in the case of Mafatlal Industries Ltd. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od specified under Section 11B of the Central Excise Act could not be entertained unless the refund was as a consequence of declaration of a provision as unconstitutional. Therefore relying upon the decision of the Hon ble Supreme Court, I hold that there is nothing wrong in the impugned order and the refund claim filed by the appellant is time-barred and therefore I dismiss the appeal of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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