2008 (7) TMI 777

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....ection 3A of Central Excise Act, 1944, no proceedings can continue. The appellants herein challenged the order of the Tribunal before the Hon'ble Punjab & Haryana High Court. By order and judgment dated 7th December, 2007 [2008 (222) E.L.T. 46 (P & H), the Hon'ble High Court set aside the order of the Tribunal in respect of appellants and the matter was sent back to the Tribunal for deciding the issue on merit, after taking into consideration of various pleas raised by the appellants including the plea that the incidence of duty has not been passed on to the consumers because their sale price continued to be the same which was prevailing before the grant of benefit of duty under Section 3A of the Act and also as to whether refund is time ba....

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....ion, the adjudicating authority by order-in-original No. 14/DISC/2008 dated 31-3-2008 sanctioned the refund claim. He fairly submits that the present cases, may be remanded to the adjudicating authority for verification of the records in respect of unjust enrichment. 6. Regarding time bar issue, he submits that the appellants filed refund claim on 26-6-2000 which was subsequently returned back by the authorities and various correspondences were took place. He further submits that ultimately they again filed the refund claim in the month of September, 2003 at the instance of Central Excise officers. He drew the attention of the Bench to the various correspondences which were placed before the Commissioner (Appeals). 7. The le....

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....p;  The appellants by letter dated 5th February, 2001, again resubmitted the refund claim to the authorities with copy of the order of the Tribunal. (f)      By letter dated 14-2-2001, the Superintendent of Central Excise returned the refund claim as the same is incomplete. (g)     The appellants vide letter dated 22-2-2001, resubmitted the refund claim to the authorities with a request to point out the defects in their application. (h)    Further by letter dated 9-4-2001, the Superintendent of Central Excise returned the refund application as there is no change in the annual capacity determination for the relevant period. (i)      By lette....