2001 (2) TMI 207

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..... r Rule 57Q of Central Excise Rules, 1944. They had cleared certain inputs namely Linear Alkyl Benzene under Rule 57F(1)(ii) on 17-8-1995 on payment of duty of Rs. 80442/- through their RG 23C, Part-II account. Similarly they had cleared the inputs under this rule on 7-8-1995 by paying Rs. 1,62,518/- through the same account. The Departmental authorities did not agree to their paying the duty from .....

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..... d 24-9-1999 rejected the appeals upholding the findings arrived at by the lower authority. 4. The present appeals are against the above order of Commissioner (Appeals). I have heard Shri R. Santhanam, Adv. for the appellants and Shri Swatantra Kumar, JDR for the respondents. Ld. Adv. for the appellants submits that though in view of the facts of the matter, the appellants were constrained to cla .....

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..... abundant precautions, they filed the refund claims but the same have been rejected as time barred. The ld. Adv. contended that it is a simple accountal error, if at all, and appellant's refund claims under Section 11B could not have been rejected as time barred. I have considered these submissions. Admittedly the party has made payments twice over for the same event i.e. once through their Modvat .....

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