2005 (4) TMI 437

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....ri Vipin Verma, JDR, for the Respondent. [Order]. -  The issue involved in this appeal is whether the refund of duty claimed by M/s. U.P. State Sugar Corporation Ltd. is hit by time limit specified in Section 11B of the Central Excise Act. 2. Shri Bipin Garg, learned Advocate, mentioned that the appellants had cleared Levy Sugar during 1974-75 to 1979-80 on payment of duty on th....

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....e for duty paid less on account of upward revision of the levy sugar prices. A show cause notice, however, was dropped by the Assistant Commissioner observing that the amount, being payable consequent to the Supreme Court Order, the party could have been asked to pay by a simple letter; that, accordingly, the Range Officer asked the appellants to deposit short-paid duty amounting to Rs. 1,29,514.6....

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....eal. 3. The learned Advocate contended that as the Department has collected from them the amount of duty short paid by them on account of upward revision of the levy prices, they are eligible for the refund of the duty paid in excess on account of downword revision of prices; that, further, the Department itself had advised them to file the refund claim in respect of duty paid in excess by....