2000 (2) TMI 281

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....yan Sharma, Advocate, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. -  This Revenue appeal has been filed against the Order of the Commissioner of Excise, Chandigarh, dated 8-2-1999 allowing the respondents refund claim of Rs. 20,53,017/- out of an amount of Rs. 50 lakhs pre-deposited by them after adjusting duty payable on the royalty charges collected by them during the ....

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....rom the date of payment of duty. While allowing the appeal filed by the assessee, Commissioner (Appeals) relied on paragraph 86 of the Apex Court judgment in M/s. Mafatlal Industries v. U.O.I. [1997 (89) E.L.T. 247] . 2. Shri Mewa Singh, ld. SDR appearing for the appellant Commissioner submits that the procedure for refund claim was governed by Rule 233B which stipulates that where an asse....

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....to Tribunal order under Section 35F. He relies on the following case law in support : 1. S.M. Enterprises v. C.C.E. [1989 (40) E.L.T. 429] 2. Vijendra Trading Co. v. C.C.E. [1994 (74) E.L.T. 338 (Tribunal)] 3. K.S. Steel Works v. U.O.I. [1996 (83) E.L.T. 29 Allahabad High Court] 4. C.C.E. v. Enzo Chem Lab. Pvt. Ltd. [1996 (83) E.L.T. 434 (Tri.)] 5. Suvidhe v....

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....ther the refund of the said amount can be granted in the absence of the duty payment having been made without a formal registration of protest under Rule 233. It was held that the time limit of the Section 11B will not be applicable to a case where the refund claim relates to pre-deposits made under Section 35F. In the case of Suvidhey v. U.O.I. (supra), the Hon'ble Bombay High Court examined the ....