2021 (12) TMI 1302

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....resentative). ORDER RAMESH NAIR The issue involved is that whether the appellant's refund claim of excise duty paid on goods which were eligible for exemption Notification No. 108/95-CE dated 28.08.1995 is time barred or otherwise. As per the facts of the case, the appellants have paid the duty under the cover of invoice dated 30.06.2016. Subsequently, they realised that the goods supplied is e....

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....l the records, I find that the stand of the appellant is that the duty which was paid not actually payable in terms of Notification 108/95-CE therefore, the amount paid is not duty but deposit accordingly, the time limit as provided under Section 11B would not apply. The appellant have relied upon various judgements of Hon'ble High Courts. 5. I find that there is no dispute that at the time of cl....