2024 (12) TMI 739

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..... Kumar, Superintendent (AR) for the Respondent ORDER The issue involved in the present appeal is whether amount paid during the investigation as well as amount paid during the pendency of appeal proceeding before lower appellate authority by challenging order-in-original as well as order-in-appeal considered as deposit of the payment of tax and for which limitation period under section 11B will .....

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..... Guj.). * Parle International Ltd. Versus Union of India - 2001 (127) E.L.T. 329 (Gujarat High Court) * Commissioner of C. EX., Coimbatore Versus Pricol Ltd.-2015 (320) E.L.T. 703 (Mad.). * Ebiz.Com Pvt. Ltd. Versus Commissioner of Central Excise, Customs & S.T. -2017 (49) S.T.R. 389 (All). * Bhavani Industries India LLP Versus Commissioner of Central Excise and Service Tax Rajkot 2024 (1) .....

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..... it. Accordingly, the Section 11B is applicable. Hence, the refund filed after the stipulated period of one year was rejected on the ground of time bar. 4.1 We find that the appellant have relied upon various judgments on the very same issue which needs to be considered. We are also of the prima facie view that out of the total amount which are in the same nature, how the part can be treated as pr .....

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