2002 (4) TMI 683

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....ds duty paid as Cess on the ground that the claim is time-barred in terms of Section 11B of Central Excises and Salt Act, 1944. The Commissioner (Appeals) in the impugned order while deciding the issue in favour of the party observed that 'it is seen that the course of action for refund arose in this case only when the credit wrongly taken was reversed on May, 1996. Only at that point of time double payment of Cess and a ground for refund in respect thereof arose.' Accordingly the refund claim was well in time. 3. The Respondents, M/s. Sudhir Papers (P) Ltd. had filed refund claim of Cess paid in RG 23A pt. II after expiry of six months from the relevant date as stipulated in the provisions of Section 11B of Central Excise Act, 1944....

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....not been challenged by Revenue. He submitted that Section 11B is not applicable to the credit wrongly taken and in this context he referred to the decision of the Supreme Court in the case of Collector of Central Excise, Jaipur v. Raghuvar (India) Ltd. [2000 (118) E.L.T. 311] wherein it was held that provisions of Section 11A of the Central Excise Act, 1944 has no application to any action taken under Rule 57-I, prior to its amendment on 6-10-1998, and Rule 57-I is not in any manner subject to Section 11A. He said that similarly Section 11B of the Central Excise Act is not applicable with reference to credit wrongly taken. He also relied upon the decision of the Tribunal in the case of Commissioner of C. Excise, Chandigarh v. JCT Ltd. repor....