MODIPON FIBRES COMPANY Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) This appeal has been preferred by the appellants against the impugned order -in -appeal vide which the Commissioner (Appeals) has affirmed the order -in -original of the Asstt. Commissioner rejecting their claim for the refund of the duty on the ground of limitation.

(2.) The learned Counsel has contended that the claim of the appellants could not be held to be time -barred as they filed the same within the stipulated period of six months from the date of passing of the order by the Tribunal in their favour vide which the duty confirmed and deposited by them for the refund of which they had filed the application, was set aside. He has also contended that the very filing of the appeal by the appellants after paying the duty, amounted to payment of duty under protest. Therefore, the period of limitation was to be reckoned not from the date of payment, but from the date of passing of the order by the Tribunal, for claiming the refund. The learned Counsel, in this regard, has placed reliance on the observations made by the Apex Court in the case of Mafatlal Industries, 1997 (89) E.L.T. 247 (Para 83).

(3.) On the other hand, the learned JDR, has only reiterated the correctness of the impugned order.