2018 (2) TMI 1246

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.... the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim of duty paid during the course of investigation along with interest has been denied to the appellant following the decision of this Tribunal in appellant's own case wherein penalty against the appellant has been dropped by this Tribunal vide Final Order No. 52203/2015 date....

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....rest, therefore, extended period of limitation is not invocable. This Tribunal considering the aspect of imposition of penalty on the appellant has taken note of the fact and hold that in this case extended period of limitation is not invocable for imposition of penalty. Further, also observed that as the appellant is paid entire amount of duty along with interest during the course of investigatio....

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....s required to be refunded. In support of this contention, he relied on the following decisions: (i) Nandeshwari Packaging Ltd. - 2008 (229) ELT 441 (Tri.-Ahmd.); (ii) Birla Ericsson Optical Ltd. - 2007 (212) ELT 213 (Tri.-Del.); (iii) Parle International Ltd. - 2005 (188) ELT A81 (SC); (iv) Parle International Ltd. - 2001 (127) ELT 329 (Guj.); (v) Shree....

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....lso of the view that since, the entire duty liability along with interest has been paid by the appellant before issue of show cause notice, the appellant should get the benefit of provisions of Section 11A (2B) of the Central Excise Act, 1944, according to which, there was no requirement of issuance of show cause notice, once the duty along with interest has been paid. Further, since the ingredien....