Order Date: 02 November 2022.

Facts:

• The appellant, M/s Bilag Industries Pvt. Ltd., had paid certain amount during an investigation conducted by Central Excise Authorities, culminating in a show cause notice demanding duty. Later on, the said demand was upheld on merits but only for the period within the limitation by CESTAT.
• The Revenue challenged the order of the Tribunal before the Hon'ble High Court of Gujarat which was dismissed by the Hon'ble Court dated 21.12.2010. Consequently, the appellant filed a claim for refund of duty deposited in protest during the course of an investigation. The said refund was rejected by the lower authorities and hence this appeal.

Issue:

• Whether the appellant is entitled to file a refund claim of the duty deposited under protest during the investigation.

Order:

• The authorities observed that larger bench of the Tribunal in the case of INDIA CEMENTS LIMITED in the final order, and held that limitation does not extinguish the right but only bars the remedy would be that the Respondent, in this case, had a right to recover the amount by recourse to any other legal course open to him but not by recourse to Central Excise Rule 10 since limitation had, as on the date of invoking the right to demand the amount by recourse to that rule, extinguished that remedial right.
• Hence, the authorities held that the appellants are not entitled to a refund of the duty paid.
• Appeal is consequently dismissed.