2017 (9) TMI 1335

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....aniyan, AC (AR) ORDER The appellant, who is engaged in the business of trading of specific granules of various grades and specifications purchased a consignment of Linear Low Density of Polyethylene granules on high-sea sale basis. The appellant filed advance bill of entry on 15.06.2013 through their CHA along with payment of duty of Customs leviable thereof. 2.  As on account of mistake b....

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....adjudicating authority rejected the refund claim as barred by limitation. The said order of the original authority was upheld by the Commissioner (Appeals) and hence the present appeal. 4.  After hearing Shri B.N. Gururaj, Advocate on behalf of the appellants and Shri R. Subramaniyan, AC (AR) on behalf of the respondents, I find that there is no dispute about the fact of deposit of duty at t....

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.... (296) E.L.T. 321 (Guj.) has held that second-time deposit of the same amount on clearance of the same goods did not amount to deposit of excise duty and was a pure mistaken deposit of the amount with the department which the Revenue cannot retain or withhold. Such claims would not fall under section 11B of the Central Excise Act. The ratio of the said decision would squarely apply to the facts of....