2004 (12) TMI 541

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....atra, Advocate, for the Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order]. -  Heard Shri K.K. Bhattacharjee, Consultant, Shri P.S. Mahapatra, Advocate for Appellant and Shri N.K. Mishra, JDR for Respondent. Mr. Mishra raises a preliminary point that in present case, the refund application is not maintainable as it has been presented by the purchaser prior to amendment fro....

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.... 2. We have perused the record and the case laws submitted by rival parties. Certain amendments to Section 11B were made effective from 20th September, 91 by Central Excise and Customs Laws (Amendment) Act, 1991 for the date of enforcement of the amendment and it was made effective from 20th September, 91. By virtue of Section 11B(B) [Explanation B] relevant date means and under this head ....

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....or a producer and who was, therefore, not required to pay any excise duty to the Union of India directly is in no position to claim refund from the Union of India because the plaintiff had made no payment to the Union of India. It may perhaps enforce a claim if all, other conditions are satisfied, against the defendant No. 3)". The contention of learned advocate for appellant is that the provis....