ZIRCON PLASTIC P. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners have prayed for a direction for refund sum of Rs. 7,95,949. The petitioners have also challenged the order passed by the Revenue authority, declining to grant such refund. The petitioners are engaged in the business of manufacturing excisable goods. The petitioners paid excise duty on clearance of such goods including the value of freight which comes to the total amount of Rs. 7,95,949. The case of the petitioners was that said duty was not payable. The petitioners therefore, filed the refund applications before the Department Authority on January 13, 2003, which were received on January 20, 2003. The adjudicating authority issued a show -cause notice dated April 23, 2003, as to why such refund claims should not be rejected since the claim was filed beyond the period of limitation prescribed under section of the Central Excise Act, 1944 (hereinafter referred to as the "Act" for short). The petitioners replied to the show -cause notice and denied the allegations. The adjudicating authority however, passed three separate orders rejecting the claim on the ground of limitation. In one case, however, finding that the refund application was filed within time, such claim was accepted.

(2.) AGAINST the rejection orders, the petitioners preferred an appeal. Such appeal was dismissed. Hence, this petition.

(3.) ON the other hand, Shri Darshan M. Parikh for the Department opposed the petition contending that the refund applications were filed beyond the limitation period prescribed under section of the Act. Such applications were therefore, rightly rejected.