P.C.C. Polefactory Mpeb Vs. Cce - Court Judgment

Excerpt:
2. the appellant filed this appeal against the order-in-appeal passed by the commissioner (appeals) whereby the refund of rs. 21,104.11 was page 0055 rejected on the ground that the same was time-barred. the commissioner (appeals) in the impugned order held that refund was beyond the period of limitation prescribed under the central excise act.3. the only contention of the appellant is that the duty was paid under protest, therefore, the refund claim cannot be rejected as time-barred.4. we find that there is no evidence on record to show that duty was paid under protest, therefore, the contention of the appellant is without any merit. in these circumstances, we find no infirmity in the impugned order, therefore, the appeal is dismissed.

Judgment:
2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the refund of Rs. 21,104.11 was Page 0055 rejected on the ground that the same was time-barred. The Commissioner (Appeals) in the impugned order held that refund was beyond the period of limitation prescribed under the Central Excise Act.

3. The only contention of the appellant is that the duty was paid under protest, therefore, the refund claim cannot be rejected as time-barred.

4. We find that there is no evidence on record to show that duty was paid under protest, therefore, the contention of the appellant is without any merit. In these circumstances, we find no infirmity in the impugned order, therefore, the appeal is dismissed.