2024 (12) TMI 739

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....vocate for the Appellant Shri Anand Kumar, Superintendent (AR) for the Respondent ORDER The issue involved in the present appeal is whether amount paid during the investigation as well as amount paid during the pendency of appeal proceeding before lower appellate authority by challenging order-in-original as well as order-in-appeal considered as deposit of the payment of tax and for which....

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....¢ Commissioner of Customs Versus Mahalaxmi Exports - 2010 (258) E.L.T. 217 (Guj.). • Parle International Ltd. Versus Union of India - 2001 (127) E.L.T. 329 (Gujarat High Court) • Commissioner of C. EX., Coimbatore Versus Pricol Ltd.-2015 (320) E.L.T. 703 (Mad.). • Ebiz.Com Pvt. Ltd. Versus Commissioner of Central Excise, Customs & S.T. -2017 (49) S.T.R. 389 ....

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....part refund was rejected and the same was upheld by the Commissioner (Appeals) on the ground that the said amount is not in the nature of pre-deposit. Accordingly, the Section 11B is applicable. Hence, the refund filed after the stipulated period of one year was rejected on the ground of time bar. 4.1 We find that the appellant have relied upon various judgments on the very same issue which nee....