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TMI Blog2018 (6) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, would relate back to the clearances and as such if the condition of production of certificate is satisfied subsequent to the clearance, the benefit has to be extended. Time limitation - duty paid under protest - Held that:- The assessee had staked their claim to the benefit of the notification in the said letter and have also requested the authorities to refund the duty paid by them. Though the said letter is not in the nature of the format of the statutory refund claims to be filed by an assessee, we fully agree with the appellate authority that the same has to be considered as a protest letter, in which case, the limitation would not be applicable - demand not barred by limitation. Unjust enrichment - Held that:- It cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which the plant is located, is required to be produced to the Dy. Commissioner /Asst. Commissioner of Central Excise. 4. During the period 17.05.2007 to 25.06.2008, the respondent cleared their goods on payment of duty, without availing the exemption in terms of the said notification. In as much as the notification requires them to file a certificate, they applied to the District authorities around June, 2007, which certificate was ultimately issued to them on 26.06.2008. In view of the above, the respondent filed a refund claim for refund of duty of excise to the extent of ₹ 49.92 Lakhs vide their refund application dated 13.04.2010. However, prior to filing of the said refund application, the respondent addressed a letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands of the other public authority, would relate back to the clearances and as such if the condition of production of certificate is satisfied subsequent to the clearance, the benefit has to be extended. Reference in this regard is made to the Tribunal decision in the case of Commissioner of Central Excise, Chennai Vs. Dynaspede Integrated Systems Ltd. - 2002 (147) ELT 541 (Tri.-Chen.) as also the Hon'ble Supreme Court decision jn the case of CC (Imports), Mumbai Vs. Tullow India Operations Ltd. - 2005 (189) ELT 401 (S.C.). As such, we find no merit in the Revenue's stand on the said issue. 7. As regards time limit, we note that the appellate authority has very clearly observed that the assessee had written a detailed letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamining the agreements entered into by the respondents with their customers, he has concluded that the rate collected deemed to be inclusive of all the taxes that the contractor has to pay for performance of the contract. In such a scenario, it could not be said that the respondent has charged and collected separately the excise duty element from their buyer. He has also referred to the assessee's stand and the various letters written between them and the buyers to conclude that the duty element has not been included in the tender rate and the same was not collected from the State Government. 10. As against the above findings Revenue has not able to produce any evidence to the contrary so as to rebut the findings arrived at by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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