2016 (11) TMI 152

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.... : Shri S Nunthuk, AR ORDER Per Ms. Archana Wadhwa : The appellant is engaged in the manufacture of chewing tobacco and during the relevant period was working under the provisions of Pan Masala Packing Machine ( Capacity determination and collection of duty) Rules, 2008, i.e. compounded levy scheme. They filed a refund claim of Rs. 7 lakhs on 2.1.14 on the ground that during the period 1.....

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....complete in all aspects. And the provisions of section 11 B of the Central Excise Act cannot be looked into and adopted for deciding refund claim as arising out of said scheme. The lower authorities have not agreed with the above stand of the appellant and accordingly have passed the impugned order rejecting the refund claim. 4. After hearing both sides, I find that the sole issue required to b....

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....aid case was relateable to applicability of the provisions of section 11A of the Central Excise Act. Ratio of law declared by the Hon'ble Supreme Court would equally apply to the provisions of section 11B of the Act relating to time limitation for refund. The Hon'ble Supreme Court has further observed that the importing one scheme of tax administration to a different scheme is not appropri....

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....es, which do not provide any time limit for refund was agreed upon by the Tribunal and Revenue's appeal was dismissed. Similarly, in the case of CCE, Mumbai V vs Shree Ram Textile & Processing Mills (I) P Ltd. [2006 (193) ELT 485 (Mum)], it was observed that provisions of section 11 B are not applicable to the refund of duty excess paid under the Compounded Levy Scheme. Though it stand brought....