MUKTI PROCESSORS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant is in appeal against the impugned order wherein the refund claim was held to be filed after the time limit as prescribed under Section 11B of the Central Excise Act, 1944. Brief facts of the case are that in consequence to an order passed by the Commissioner (Appeals) dated 31 -10 -2001, the appellant filed a refund claim on 3 -12 -2001 for the amount deposited by them in the year 1997. The learned Commissioner (Appeals) by way of impugned order held that as the amount has been deposited in the year 1997 and the refund claim has been filed in 3 -12 -2001 therefore, the said refund claim is barred by limitation as prescribed in Section 11B of the Central Excise Act, 1944.

(2.) NONE appeared on behalf of the appellant nor any request for adjournment has been received. This matter is coming up for hearing for the 3rd time and all the occasions none appeared for the appellant. Therefore, the appeal is taken up for final disposal. On perusal of the records, I find that the amount deposited by the appellant in the year 1997 was in dispute and the same has been attained finality by the order, dated 31 -10 -2001 and the refund claim has been filed on 3 -12 -2001. Therefore, the refund claim filed by the appellant in consequence to the order, dated 31 -10 -2001 is within time as prescribed under Section 11B of the Central Excise Act, 1944. Therefore, the impugned order deserves no merit and the same is set aside. Accordingly, the appeal is allowed.