2007 (11) TMI 59

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..... - This appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity 'the Act') is directed against order dated 12-9-2006 (P-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). By the impugned order, the Tribunal has allowed the refund claim made by the assessee-respondent amounting to Rs. 2,37,716/-. However, the revenue has....

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....led to the filing of application for refund by the assessee-respondent. The adjudicating authority vide its order dated 14-10-1999 (P-1), rejected the claim for refund on two grounds that (a) it was barred by time and it amounted to unjust enrichment. On further appeal, the Commissioner upheld the view of the adjudicating authority on the question of limitation but reversed the finding of undue en....

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.... if the appellant's appeal against disallowance of deduction is settled in their favour and is final, they cannot barred from claiming the refund of the duty paid by them on such expenses "In this case before me, since it is not disputed that the appellants were contesting the issue of disallowance of deductions on transportation and freight, the decision of the Tribunal in the case of Electro ....

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....ength, we have reached the conclusion that no question of law, much less, a substantial question of law would arise for determination of this Court. The second proviso to Section 11B of the Act specifically provides that the period of limitation is not to apply to a case where the duty was deposited under protest. In the instant case, it has been found that once the assessee-respondent has been co....