2026-VIL-1566-CESTAT-DEL-CE
  1. Home
  2. 2026-VIL-1566-CESTAT-DEL-CE

CENTRAL EXCISE CESTAT Cases

Central Excise – Refund of duty paid under protest – Activities of cutting and drilling not constituting manufacture – Limitation under Section 11B – Appellant purchased steel items from supplier, cut them to desired sizes and drilled holes for erection of electric poles – The issue on merits regarding whether the activities constituted manufacture was ultimately decided by Tribunal in favor of appellant holding that cutting and drilling do not amount to manufacture. For period prior to the disputed period letters of protest were available and refund was sanctioned - For disputed period appellant could not produce letters of protest or RT-12 forms with endorsement that duty was paid under protest and refund was rejected on ground of limitation under Section 11B - Whether refund can be rejected when on merits duty was not payable and when appellant had continuously disputed liability for entire period – HELD - Although generally limitation under Section 11B applies to refund claims even where duty is not payable on merits, in peculiar facts where Tribunal has finally held on merits that duty was not payable and the appellant had throughout contested liability during entire period the duty paid during disputed period should also be reckoned as paid under protest - The fact that appellant had submitted protest letters for periods both before and after the disputed period combined with continuous litigation disputing liability throughout demonstrates that the position of appellant has been consistent that it was not undertaking manufacturing process and hence not liable to pay excise duty. Nothing in record suggests that appellant accepted liability for disputed period while contesting it for other periods. In such circumstances where activity on merits has been decided as non-manufacturing and appellant has been consistently contesting liability throughout and letters of protest exist for surrounding periods, the duty paid during disputed period is entitled to be refunded without limitation - Refund is directed for the duty paid during the disputed period – The appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?