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TMI Blog2018 (2) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... ndal The appellant is in appeal against the impugned order wherein the refund claim of duty paid during the course of investigation along with interest has been denied to the appellant following the decision of this Tribunal in appellant's own case wherein penalty against the appellant has been dropped by this Tribunal vide Final Order No. 52203/2015 dated 27th May 2015. 2. The facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is not invocable. This Tribunal considering the aspect of imposition of penalty on the appellant has taken note of the fact and hold that in this case extended period of limitation is not invocable for imposition of penalty. Further, also observed that as the appellant is paid entire amount of duty along with interest during the course of investigation itself, the same is required to be appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention, he relied on the following decisions: (i) Nandeshwari Packaging Ltd. - 2008 (229) ELT 441 (Tri.-Ahmd.); (ii) Birla Ericsson Optical Ltd. - 2007 (212) ELT 213 (Tri.-Del.); (iii) Parle International Ltd. - 2005 (188) ELT A81 (SC); (iv) Parle International Ltd. - 2001 (127) ELT 329 (Guj.); (v) Shree Ram Food Industries - 2003 (152) ELT 285 (Guj.); (vi) Pepsico India Holdings P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant before issue of show cause notice, the appellant should get the benefit of provisions of Section 11A (2B) of the Central Excise Act, 1944, according to which, there was no requirement of issuance of show cause notice, once the duty along with interest has been paid. Further, since the ingredients mentioned in the proviso to Section 11A and Section 11AC of the Central Excise Act are absent in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claims are not maintainable. Therefore, the authorities below has rightly rejected the refund claims of the appellant. 8. Further, the case laws relied upon by the ld. Consultant are no relevance to the facts of this case as in this case the Tribunal has given categorical findings for appropriation of the amount paid during the course of investigation by the appellant. 9. In view of above a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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