2017 (12) TMI 78

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....or the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This Appeal is filed against the Order-in-Appeal No.CCEA-SRT-I/SSP/239-2012-13 U/S 35A(3)- Final Order dated 7.1.2013 passed by the Commissioner (Appeals), Central Excise, Surat-I. 2. The short issue involved in the present case is: whether the Appellant are entitled to refund of Rs. 17,34,292/- paid in the year 1992....

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....erstwhile Central Excise Rules, 1944 for recovery of duty on PSF from the Appellant, is unsustainable. However, it is further observed that the Department was at liberty to enforce Bonds furnished by the Appellant. Consequently, the three Bonds amounting to Rs. 3,00,000/-, Rs. 9,25,000/- and Rs. 6,04,000/-, executed by the Appellant, were enforced and they were directed to pay the Government dues;....

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....cing the total Bond Amount of Rs. 18,06,554/- refund claim of Rs. 17,34,292/-, was appropriated against the same. Aggrieved by the said order, they filed Appeal before the ld. Commissioner (Appeals), who in turn, rejected the said Appeal. Hence, the present Appeal. 5. The ld. Consultant for the Appellant has submitted that the Tribunal while observing in its order dated 30.6.2003 that the deman....