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Documents citing Omega Alloys Castings (P) Ltd. vs Commissioner Of Central Excise on 20 July, 2000

Commissioner Of Central Excise & ... vs M/S. Crompton Greaves Ltd on 21 April, 2009

 it may be stated that duty paid in cases, which finally ended in orders or decrees or judgments of courts, must be deemed to have been paid under protest and the procedure and limitation etc. stated in Section 11B(2) read with Section 11B93) will not apply to such cases. Therefore, the amounts paid by the respondents are deemed to have been deposited under protest and the time-bar will not apply. The Tribunal in the case of Omega Alloys Castings vs. CCE [ 2000(112)ELT 336(T)] and CCE vs Konark Cements and Asbestos [ 2000(37)RLT 415(T)] have held that when the amount becomes refundable as a consequence of a favourable order, the question of limitation to such refund does not arise. Hence, we hold that the refund claim is not time-barred.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 7 - Full Document

Sai Exports vs Commissioner Of Customs-Commissioner ... on 9 November, 2022

Customs Appeal No.40876 of 2021 14 Therefore, the amounts paid by the respondents are deemed to have been deposited under protest and the time-bar will not apply. The Tribunal in the case of Omega Alloys Castings v. CCE [2000 (121) E.L.T. 336 (T)] and CCE v. Konark Cements and Asbestos [2000 (37) RLT 415 (T) = 2000 (120) E.L.T. 634 (Tribunal)] have held that when the amount becomes refundable as a consequence of a favourable order, the question of limitation to such refund does not arise. Hence, we hold that the refund claim is not time-barred."
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

Emm Jay Travels & Exports P. Ltd. vs Cce on 18 October, 2002

3. Arguing the case for the appellant Shri Sudhir Malhotra, learned Counsel submits that the appellant filed refund claim on 6.7.98 pursuant to finalisation of assessment by the Superintendent under its order dated 30th June 1998. He submitted that the claim of the appellant was not hit by limitation. He submits that this Tribunal in the case of Omega Alloys Castings (P) Ltd, v. CCE, Bhopal, 2000 (121) ELT 336 held that question of time-bar does not arise in case of consequential relief.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 1 - Full Document
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