2022 (11) TMI 335

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....nt Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER This appeal has been filed by M/s. Bilag Industries Pvt. Ltd. against denial of refund of excise duty. 02. Learned counsel pointed out that they had paid a certain amount during investigation conducted by Central Excise Authorities which culminated into issue of show cause notice demanding duty. Later on, the said de....

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....present case. He argued that in the aforesaid decision, the assessee had paid the duty which was payable on merits and afterwards the assessee had filed refund claim stating that the duty was incorrectly paid as demand was barred by limitation. He argued that in the said case the assessee had not contested the demand on merit. He argued that in the case of INDIA CEMENTS LIMITED (supra) decision ci....

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....IMITED in the final order, para 22 following has been observed:- 22. With respect, I think the result of the proposition that limitation does not extinguish the right but only bars the remedy would be that the Respondent, in this case, had a right to recover the amount by recourse to any other legal course open to him but not by recourse to Central Excise Rule 10 since limitation had, as ....

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.... decision of Hon'ble High Court of Kerala-AIR 1966 Kerala 121. 4.1 Learned counsel has sought to distinguish the decision of the tribunal in the case of INDIA CEMENTS LIMITED on the ground that in the said case no challenge was made by the appellant on merits. We find that this is not correct, in para 3 of the tribunal's order, it is apparent that the appellant only had challenged the demand on....