COMMISSIONER OF C. EX. Vs. SHREYANS SPG. MILLS

JUDGEMENT

(1.) THE revenue filed this appeal against the order -in -appeal dated 29 -1 -1998 passed by the Commissioner of Central Excise (Appeals), Chandigarh.

(2.) THE brief facts of the case are that on 22 -2 -1993, the excisable goods belonging to the respondents were seized by the revenue authorities and the goods were provisionally released on payment of excise duty to the tune of Rs. 56,160/ - alongwith furnishing of a bond of Rs. 15 lakh with security in the bank guarantee of Rs. one lakh. The Deputy Commissioner of Central Excise vide Order -in -Original dated 20 -12 -1993 held that there is no evidence to show that the seized goods were removed without payment of duty and dropped the demand of Rs. 56,160/ -. Thereafter, the respondents filed a refund claim of Rs. 56,160/ - which was paid at the time of provisional release of the goods. The refund claim was rejected by the adjudicating authority on the ground that the claim is time barred. The respondents filed an appeal and the Commissioner (Appeals) vide impugned order allowed the appeal on the ground that the amount was deposited in pursuance to the order for provisional release of the goods and the proceedings in respect of goods were dropped by the Dy. Commissioner.

(3.) LD . JDR appearing on behalf of the appellant submits that the refund claim was clearly time barred as the amount was paid in March, 1993 and the refund was filed in the year 1995 after the adjudication. He relied upon the decision of the Supreme Court in the case of Miles India Ltd. v. Asstt. Collector of Customs reported in 1987 (30) E.L.T. 641 (S.C.). He submits that the refund claim is time barred. He, therefore, prays that the appeal be allowed.