2017 (3) TMI 289

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....The appellant is in appeal against the Order-in-Appeal No.353/BK/GGN/2010 dated 30.08.2010 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. Brief facts of the case are that the appellant had purchased a Maruti Wagan-R AX (invoice no.1102-51364-BA4BDI dated 11.12.2000) from Maruti dealer M/s Vipul Motors, Jaipur. The appellant received the vehicle on payment of conc....

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....duty was not legal. Vide Order-in-Original No.48/CE/2003 dated 7.7.2003, the demand was confirmed. M/s Maruti Udyog Limited, Gurgaon has paid duty of Rs. 67,014/- and interest of Rs. 32,657/- vide TR-6 Challan No. 822 dated 24.5.2003, the same was adjusted against their liability vide above said Order-in-Original since concession claimed vide classification declaration No.8/2000 w.e.f. 6.7.2000 wa....

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....rder dated 17.11.2009, the adjudicating authority rejected the claim of the appellant for interest under Section 11BB w.e.f. 24.5.2003 on the ground that refund claim has been sanctioned within 3 months from the date of CESTAT order dated 9.9.2009 as well as within 3 months from the date of filing of refund claim dated 9.11.2009. It has also given a finding that the refund claim had arisen only af....

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....g Limited, manufacturer of the vehicles informed the department about Rs. 67,014/- for excise duty and Rs. 32,657/- interest received from the appellants and gave their no objection for the payment of same to the appellant. The refund application was filed by the appellants on 9.11.2009. Since the refund was sanctioned within 3 months from the date of CESTAT order dated 9.9.2009 as well as within ....