2018 (11) TMI 1194

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....) for the Respondent. ORDER Per Madhu Mohan Damodhar The facts of the matter are that M/s. Sun Pharmaceuticals Industries Ltd., the appellants herein, are engaged in the manufacture of P or P Medicine. They were having a dispute with the department on the eligibility of one of their product 'Darzamol' injection I.V. under Notification No. 116/1969-CE dated 03.05.1969 for the period 1982-85. ....

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....011 (M-IV) dated 03.06.2011, upheld the order of the original authority and rejected the appeal. Hence the appellant is before this forum 2. Today when the matter came up for hearing, the Ld. Advocate, Shri J. Shankaraman submits that the OIA no. 73/2008 (M-IV) dated 29.12.2008 of the Commissioner (Appeals) setting aside the demand had attained finality since there was no appeal filed by the depa....

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.... as per sub-clause (ec) of clause (B) of Explanation to Section 11B of the Central Excise Act,1944, the duty has become refundable as a consequence of the order of the said appellate authority. 6. Viewed in this context, we are unable to fathom the reasoning for rejection of the refund claim by the lower authorities only on extraneous and frivolous legal ground namely, assessee paid the duty volu....