TaxTMI 
TaxTMI 
2002 (3) TMI 859
X X X X Extracts X X X X
X X X X Extracts X X X X
....al Excise Act, 1944. Duties and powers of a Central Excise Officer for levy, collection and refund of central excise duty, are prescribed under the Central Excise Act, 1944. Section 11B of this Act provides for claim of refund of excise duty. This Section, in relevant part, is as under : "11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in Section 12A a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wer to grant exemption from duty of excise. - (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon : Provided that, unless specifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured - (i) in a free trade zone and brought to any other place in India; or (ii) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s due to any person, the Assistant Collector of Central Excise may refund the amount to such person without his having to make any claim in that behalf. (4) Save as otherwise provided by or under this Act, no claim for refund of any duty of excise shall be entertained. (5) Notwithstanding anything contained in any other law, the provisions of this section shall also apply to a claim for refund of any amount collected as duty of excise made on the ground that the goods in respect of which such amount was collected were not excisable or were entitled to exemption from duty and no court shall have any jurisdiction in respect of such claim. Explanation: For the pur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r at the time of clearance of such saloon car has paid excise duty calculated at the rate of 40 per cent ad valorem; (b) the manufacturer furnishes to the Assistant Collector of Central Excise a certificate from an officer authorised by the concerned State Transport Authority in this behalf to the effect that such saloon car has been registered for use solely as a taxi, within three months of the date of clearance of the said saloon car from the factory of manufacture or such extended period as the said Assistant Collector may allow; (c) the manufacturer had not collected from the person in whose name such saloon car has been registered as a taxi, or in a case had....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xi was not legal. Petitioner has raised this question notwithstanding the fact that duty of excise as per direction of the District Forum and as affirmed by the State Commission has been refunded to the complainant. 6. Complainant who is now first respondent before us purchased a Maruti Omni vehicle from Modern Automobiles, the authorised dealer of Maruti Udyog Ltd., the manufacturer of the vehicle. Complainant got his vehicle registered as taxi. He submitted all the required papers for getting exemption of the duty of excise to Modern Automobiles who in turn forwarded the documents to Maruti Udyog Ltd. Complainant had filed the complaint originally against the authorised dealer and the manufacturer. But when he came to know that re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he District Forum and it affirmed the order of payment of interest and cost as given by the District Forum. 8. This petition has to be allowed. District Forum had no jurisdiction first to implead the petitioner after expiry of period of limitation without having given him the opportunity of being heard and second under Section 11B of the Central Excise Act where it was a complete bar on the District forum to assume jurisdiction in the matter of refund of duty of excise. Even if the order of the petitioner rejecting the application seeking refund of the duty of excise was allegedly on 'frivolous grounds' this order under Section 35 of the Central Excise Act, 1944 was appealable and the appeal had to be filed by the Maruti Udyog Ltd.,....