2009 (6) TMI 795

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....Mall, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Nobody appeared on matter being called inspite of notice of hearing having been sent to the appellants well in advance. We have, accordingly, heard the learned SDR and have gone through the impugned order. 2. As per the facts on record, the appellants are engaged in the manufacture of HDPE Strips and Tap....

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....ative prospectively, they filed a refund claim on 17-10-1997, for refund of the duty deposited by them, in terms of the order passed by the Assistant Commissioner. The said refund claim stands rejected by both the authorities below and hence the present appeal. 3. The sole issue involved in the present appeal is as to whether the appellant is entitled to refund of duty of Rs. 5,08,947.70, ....

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....indings arrived at by the Commissioner (Appeals), which we reproduce below for better appreciation :- "I am inclined to believe that once the order has been delivered and the duty/amount has been deposited in the Government treasury without lodging any protest, as ingrained in the statute of the Central Excise within stipulated time frame, the matter becomes fait accompli. The amount has been d....