2004 (1) TMI 527 - AT - Central Excise

Summary

Issues:
Challenge to order rejecting refund claim as time-barred under Section 11B.

Analysis:
The Appellate Tribunal considered the challenge to the order passed by the Commissioner (Appeals) rejecting the appellant's claim for refund as time-barred under Section 11B. The goods were initially cleared from the factory and subsequently brought back for reprocessing before being exported. The evidence established that the goods were indeed exported by the appellant on specific dates. The application for refund was made within six months from the relevant date as defined under Section 11B. The Tribunal found that the appellants were entitled to relief in this appeal based on the provisions of Section 11B.

The Tribunal did not delve into the dispute regarding the applicability of Rule 173L, as contended by the appellants, as the relevant date for refund calculation was clearly defined under Section 11B. The Tribunal noted that the appellants had submitted the refund application within the stipulated time frame as per the relevant date criteria outlined in the provision. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and directing the Department to make the refund due to the appellants within three months from the date of receipt of the order copy.

In conclusion, the Appellate Tribunal, after a thorough analysis of the facts and legal provisions, granted relief to the appellants by allowing the appeal against the order rejecting the refund claim as time-barred under Section 11B. The Tribunal emphasized the importance of adhering to the statutory timelines for refund applications and directed the Department to process the refund within the specified timeframe.