AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.20 OF 2002 Shri Vighnahar Sahakari Sakhar Karkhana Limited. .... Applicants Vs. The Commissioner of Central Excise, Pune -II. ..... Respondents Mr. Avinash D. Kango for the applicants. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 17TH FEBRUARY, 2009. P.C. :- 1. This appeal was admitted on the following questions of law. “1. Whether Respondent/Department were entitled to claim Central Excise Duties of Rs.7,61,980/- at the time of storage of Molasses in terms of Rule 51 A of Central Excise Rules, 1944, then in the circumstances of this case? 2. Whether, in the circumstances of this case, the recovery of duty is illegal, then it is refundable under Section-11B of Central Excise Act? AJN 2 3. Whether, in the circumstances of this case, the rejection of Appeal and Refund under Order 35C by Appellate Tribunal is maintainable at Law?” 2. The Customs, Excise & Gold (Control) Appellate Tribunal, in the impugned order has recorded a finding of fact that the appellant has paid appropriate duty and then stored the goods and since the duty was paid by them at the correct rate prevailing at the relevant time, the question of refund does not arise. The Tribunal has further observed that the variation in the rate of duty does not alter the material fact that duty was initially paid by the appellant at the appropriate rate. This is purely a finding of fact. There is no question of law involved. Hence, the appeal is dismissed. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]