2015 (6) TMI 465

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....stant Commissioner (AR) ORDER Per: P K Jain: Brief facts of the case are that one Kamalakshi Finance Corporation Ltd. was manufacturing PVC insulated tapes on behalf of the appellant. There was dispute about the classification of the same. The Revenue contention was that the same are classifiable under Heading 3919 attracting excised duty of 25% + 5% SED while Kamalakshi Finance Corporati....

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....various grounds including limitation. Aggrieved by the said order, the appellant is before this Tribunal. 3. Heard both sides. 4. We find that the Commissioner (Appeals) has decided the matter relating to time limitation in view of the Tribunal's decision in the case of National Winder vs. CCE, Allahabad reported in 2000 (38) RLT 424. The learned counsel submits that the said decision wa....

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....me Court in the case of Allied Photographic India Ltd. has already taken a view that the decision of the Supreme Court in the case of National Winder (supra) is per incuriam. In view of the said position, the refund claim is barred by limitation. It was also submitted that even on merits, the appellant has no case as the goods were cleared by Kamalakshi Finance Corporation Ltd. not to the appellan....

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....pearing on behalf of the respondent vehemently urged that the issue arising in the present matter is squarely covered by the decision of Division Bench of this Court in the case of National Winder vs. Commissioner of Central Excise, Allahabad (supra) in which it has been held that if duty is paid by a manufacturer under protest then limitation of six months will not apply to a claim of refund by a....