2004 (1) TMI 400

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....A. Jayachandran, JDR, for the Respondent. [Order per : Jeet Ram Kait, Member (J) (Oral)]. -  This appeal is directed against Order-in-Appeal No. 028/2003, dated 28-2-2003 by which the ld. Commissioner (Appeals) has held that the purchaser does not have right to claim refund of duty paid by manufacturer under protest by applying the ratio of the Hon'ble CEGAT (Larger Bench) decision in t....

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....er. Ld. Counsel has also invited our attention to the findings recorded by the Ld. Commissioner, wherein, the plea of the appellant that duty paid on printed labels was not passed on to consumers was confirmed by the Ld. Commissioner based on the Certificate of the Chartered Accountants produced by the appellants. It is further submitted that the judgment rendered by the Hon'ble CEGAT (Larger Benc....

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....received from the Commissioner of Central Excise, Tirunelveli vide his letter No. C.No. IV/16/135/2003, APP, dated 3-9-2003, while giving his para-wise comments. It is further submitted that the appellants being the consumers have to obtain a disclaimer certificate from the manufacturer that the manufacturer has not claimed this amount as a refund. In the Para-wise comments, the Ld. Commissioner h....

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....nion of India reported in 1997 (89) E.L.T. 247 (S. C.). 5. We have considered the submissions made by both the sides and in view of judgments rendered by the Apex Court in the case of National Winder v. Commissioner of Central Excise, Allahabad (Supra), the refund claim filed by the purchaser of goods is not hit by the limitation period of 6 months. Therefore, the claim filed by the custom....