PRABHAT ZARDA FACTORY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE claim for refund of duty of Rs. 45,594/ - filed by the appellants herein has been rejected on the ground of time bar - the claim was filed on 14 -2 -2000 while duty amount was initially debited in PLA on 15 -7 -99.

(2.) WE have heard both sides. The contention of the appellants that although the initial debit of duty was in July 1999, the debit was subsequently reversed and once again debited on 10 -2 -2000 and it is this date, namely, 10 -2 -2000 which should be taken as the date of debit for the purpose of computation of the period of limitation and going by this date the claim is within time, is not tenable. The debit was made on 15 -7 -99, which the appellant suo motu reversed without any authority and then debited again. A subsequent debit on 10 -2 -2000 is not relevant for the purpose of computing limitation as this was obviously only to neutralize the effect of credit entry dated 2 -9 -99 made by the appellant suo motu. Therefore, the relevant date for computing limitation has to be taken as 15 -7 -99 when the appellant initially debited the duty and of which sought refund under claim dated 14 -2 -2000. The refund claim is thus clearly time barred. We therefore uphold the impugned order and reject the appeal.