2021 (3) TMI 678

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....ant Shri Yashvir Singh, Authorised Representative for the Respondent ORDER Present is an appeal against the Order-in-Appeal No. 262 (CRM)/CE/JPR/2019 dated 13.09.2019/ 24.09.2019. The relevant facts for the disposal are as follows:- 2. The applicant was engaged in manufacturing of "Galvanized Transmission & Communication Tower Parts". The appellant filed a refund claim amounting to Rs.....

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....order under challenge. Being aggrieved the appellant is before this Tribunal. 3. Heard Shri Alok Kumar Kothari, learned Advocate for the Appellant and Shri Yashvir Singh, learned Departmental Representative for the respondent. 4. It is submitted on behalf of the appellant that the amount in question is unutilized balance of PLA accumulated till 30 June, 2017 which has no meaning in GST Era w....

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....of Hon'ble Supreme Court in the case of Collector of Central Excise, Chandigarh vs. M/s. Doaba Co-Operative Sugar Mills reported in 1988 (37) ELT 478 (S.C.). Impressing upon the correctness of the decision, appeal is prayed to be dismissed. 6. After hearing both the parties, I observe that the amount as was prayed to be refunded is admittedly an amount other than the duty or interest which is t....

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....ur corners of the statute and the period of limitation prescribed in Central Excise Act and Rules framed there-under must be adhered to. Accordingly, I do not find any infirmity in the order under challenge. However, apparently and admittedly the impugned amount of Rs. 3,10,312/- is not an amount of duty but a deposit by the appellant lying with the Department. In terms of principles of equity, th....