2015 (11) TMI 674

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.... duty taken under Rule 57A of the Central Excise Rules, 1944 which remain unutilized in respect of those consignments which were exported and sailed prior to 21.05.89, made after expiry of six months is not barred by limitation?" 2) Counsel for the appellant mainly submitted that Order-in-Original has been preferred on 21st June, 1999. Initially, there were 05 refund applications. Four refunds were given and in this matter, only one refund application has been rejected vide Order-in-Original dated 21st June, 1999. In this matter, we are concerned with, an application No.AR4/I/89-90 dated 03.04.89. The date of export is 20th May, 1989 and refund application was preferred on 22nd November, 1989 in a proper formate as required under Notific....

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....wo. These aspects of the matter have been properly appreciated by the CESTAT while allowing the appeal preferred by the respondent and, hence, this appeal may not be entertained by this Court. 5) Having heard learned counsels for both sides and looking to the facts and circumstances of the case, it appears that the respondent has initially claimed 05 refunds, out of which 04 refunds were given and one of the refunds i.e. AR4/I/89-90 dated 03.04.1989 was rejected mainly for the reason that it was time barred. It was initially not in the prescribed formate and inputs were received from a company which was already closed down at the relevant time. Order-in-Original was passed on 21st June, 1999. It appears that aforesaid Order-in-Original w....

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....ed beyond the period of six months. Hence also, no refund can be granted to the respondent. This aspect of the matter has also not been properly appreciated by the CESTAT, Kolkata. 9) Thus, the substantial question which has been raised herein above, is answered accordingly. The credit of the duty taken under Rule 57A of the Central Excise Rules, 1944 which has remained unutilised in respect of those consignments which were exported and sailed prior to 21st May, 1989 is now time barred, if the refund application is made after six months from the date of export. 10) It has been held by Hon'ble Supreme Court in Paros Electronics (P) Ltd Vs Union of India and anr reported in 1996 (83) E.L.T. 261 (S.C.) as under:- "1. In both....