2017 (2) TMI 57

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..... the department? - Held that: - the duty has been refunded at the appellate stage. Thus, the date of claim would have to partake to the original date and not from the subsequent date. Thus, the view that the claim is a time barred one is not correct, insofar as the claim should be taken to the original date and not to the subsequent date. In this view of the matter, the refund has been correctly gr .....

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..... Staple Fibre falling under Chapter No.55 and Polyester Chips falling under Chapter sub-heading No.3907.60 of the Schedule to the Central Excise Tariff Act, 1985. During the month of September and October 1995, the respondent removed 23915 Kgs. of Polyester Staple Fibre to Khadhi and Village Industries Board (TN) and Khadhi and Village Industries Commission without payment of duty in terms of Not .....

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..... the same is hit by limitation. The appeal preferred by the assessee before the CESTAT was allowed holding that the claim of the assessee is not hit by limitation, as against which the present appeal is filed by the Department. 4. The substantial questions of law raised in this appeal for consideration at the time of admission are under:- (1) Whether, on the facts and circumstances of the .....

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