2009 (10) TMI 11

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.... with Mr. Goverdhan Sharma, for the appellant. Mr. Sandeep Sharma, Assistant Solicitor General of India, for the respondents. [Judgment per : Deepak Gupta, J. (Oral)]. - This excise appeal was admitted on the following substantial questions of law: 1. Whether duty paid under the Central Excise Act, 1944 on non-excisable goods can be retained by the respondents because the same had not bee....

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....uestion which arises for consideration is whether the claim of refund of excise duty deposited by the appellant HRTC is barred by limitation or not. Section 11-B(1) as applicable at the relevant time reads as follows: "11-B. Claim for refund of duty.- (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Exc....

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.... with in accordance with the provisions of subsection (2) as substituted by that Act: Provided further that the limitation of six months shall not apply where any duty has been paid under protest." Amendment has been made in the aforesaid Section and period of six months has been enhanced to one year. The case of the appellant HRTC that it had deposited the amount under protest and is, th....