9911796707
TMI Blog2017 (9) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the appellant who had deposited the tax, as their claim for being exempt under Notification No. 74/93-CE dated 28/02/1993, was not accepted by the Department and subsequently when the matter came to be settled by the Hon'ble Supreme Court and the appellant applied for refund, whether the same h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner Versus Electricity Pole Manufacturing (A Unit of U. P. State Electricity Board) reported at 2006 (202) E.L.T. A-144 dismissed the appeal of Revenue holding that since the entire capital of U. P. State Electricity Board was provided by U. P. State Government and although this board was not "State" within the meaning of Article 12 of the Constitution of India, it was the State Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 11B read with Explanation No. B (f) under the Central Excise Act, 1944. 4. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to reject the appeal upholding the Order-in-Original dated 31/01/2008. 5. Being aggrieved the appellant is in appeal before this Tribunal. The learned Counsel for the appellant arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue deposit, there is no limitation. Further, the learned Counsel relies on the ruling of Hon'ble Allahabad High Court in the case of Wimco Ltd. Versus Union of India reported at 1989 (43) E.L.T. 628 (Allahabad) wherein under the fact that the assessee had claimed set off of duty after clearance of goods, which was not allowed by the Department in spite of appellate order. The Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court order, the amount of duty deposited acquired the character of revenue deposit. Further, I hold that there is no limitation for refund of Revenue deposit. Accordingly, the appeal is allowed with consequential benefits to the appellant and the impugned order is set aside. I, further, direct the Adjudicating Authority to grant the refund within a period of 45 days from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
