2019 (5) TMI 42

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.... the Respondent. ORDER PER: M.V. RAVINDRAN 1. This appeal is directed against the Order-in-Appeal No. VIZ-EXCUS- 001-APP-212-17-18 dated 31.01.2018. 2. The relevant facts that arise for consideration in this case are, during the period 2002-05, appellant assessee had defaulted payment of duty. Subsequently, they deposited the amount through CENVAT Credit as also through cash in respect....

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.... overall picture of the issue submits that refund claim is within time as they have paid the amount in 2014 and filed the refund claim of the amount of interest debited by them in PLA during 2003. He would draw attention to the judgment of the Karnataka in the case of Motorola India Pvt Ltd., [2006 (206) ELT 90 (Kar)] and Wires and Fabriks (SA) Ltd., [2016 (338) ELT 626 (Kol)]. 4. Learned DR re....

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....n cash in 2014, and claiming refund of amount debited in March 2003 is definitely time barred, when it is not disputed that they have to pay interest. 7. Secondly, I find that the judgments relied upon are on a different context. The Motorola India Pvt Ltd., judgment of the Hon'ble High Court of Karnataka is on a issue wherein assessee has paid an excess amount which was not due to the Governme....