2006 (12) TMI 418 - AT - Central Excise

Summary

Issues involved: Refund claim rejection u/s Notification 6/2000 for duty paid beyond prescribed time.

Summary:
The case involved the rejection of a refund claim by the Appellants under Notification 6/2000 for duty paid beyond the prescribed time. The Lower Authorities rejected the claim as it was filed after the expiry date specified in the Notification. The Appellants argued that they followed Section 11B of the Central Excise Act, 1944, and filed the claim within the time limit under that provision. The dispute centered on whether the time limit in the Notification or the Act should take precedence.

The Appellants contended that the Lower Authorities erred in rejecting the claim as time-barred, emphasizing the provisions of Section 11B of the Act. The Appellants filed the refund claim on 12-9-2001, which was beyond the time limit specified in the Notification. The Appellants argued that the Notification's condition should not override the Act's provisions. However, the Lower Authorities upheld the rejection, citing non-compliance with the Notification's conditions.

The Respondent, relying on a case precedent, argued that the six-month time limit in the Notification was a substantive requirement, not merely procedural. The Respondent distinguished a previous case involving a buyer from the present case involving manufacturers. The Respondent also cited a Supreme Court decision emphasizing compliance with prescribed conditions for claiming benefits under a project.

After considering arguments from both sides and relevant case laws, the Tribunal found that the Appellants had availed the benefit under Notification 6/2000 but failed to comply with the specified condition. The Tribunal held that once the benefit was availed under the Notification, the Appellants were bound by its conditions. Citing a Supreme Court decision, the Tribunal dismissed the appeal, concluding that there was no merit in challenging the rejection of the refund claim.