2009 (1) TMI 687

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....l, Advocates, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  These 2 appeals by the same appellant involve common issue and, therefore, are being dealt with by a common order. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant procured cement from the manufacturer M/s....

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....e. Accordingly, he allowed the refund claims on merits with following observations :- "So long as refund claim is within 1 year, and as per the provisions of Section 11B of Central Excise Act, 1944 the above conditions are not necessary. In view of the above, the refund claim is allowed subject to the time limitation under Section 11B of Central Excise Act, 1944." (d) The appellant has ....

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....ied. In support of this submission, he relies on the decision of the Bombay High Court in writ petition No. 754/82 in the case of M/s. Sang Fasteners (Pvt.) Ltd. v. UOI & Ors., reported in 1988 (36) E.L.T. 591 (Bom.) = 1988 (17) ECR 315 (Bombay). He also relies on the decision of the Hon'ble Supreme Court in the case Union of India & Others v. ITC Ltd., reported in 1993 Supp (4) Supreme Court Case....

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....rocure duty free goods for the project funded by the World Bank, was not produced. Under these circumstances payment of duty by the manufacturer and collection of duty by the department cannot be held to be unauthorized or without the authority of law. The decisions relied upon by the learned advocate for the appellant are not applicable to the facts of the present case. The decision in the case o....