DENTIFRICES Vs. COLLECTOR OF CENTRAL EXCISE, COCHIN

JUDGEMENT

(1.) THE Honble High Court of Kerala in Reference CER 2/03 dated 30 -6 -2003 arising from Tribunals Final Order No. Ref./2/03 in Appeal No. E/300/94 required the Tribunal to refer the following three questions for answering the same.

(2.) THE Honble High Court took up the three questions referred to the Tribunal and has passed the Final Order No. WA No. 1535/05 dated 8 -9 -2005 answering the questions. The matter has now been placed before the Bench for passing the Final Order in terms of Section 35K of the CE Act. The Honble High Court in Para 6 of their order has clearly held that the appellant had paid the duty under protest and have answered the reference holding that letter dated 12 -7 -1991 satisfy the procedural requirement laid down under Rule 233B of the CE Rules, therefore, has directed the Tribunal to pass consequential orders. The Reference Application has been allowed by the High Court. In view of the Reference Application have been allowed by the Honble High Court, the refund claim of the assessee is not hit by time -bar and limitation and their claim is required to be allowed by the authorities. Ordered accordingly.