2009 (5) TMI 733 - AT - Central Excise

Summary

Issues:
1. Time-barred refund claim under Section 11B of the Central Excise Act.

Analysis:
The Appellant filed an Appeal against the impugned order rejecting a refund claim of Rs. 7,83,726 as time-barred. The Appellants, engaged in manufacturing plywood and block boards, had provisional assessments finalized on 5-7-2000. Dissatisfied, they appealed before the Commissioner (Appeals) seeking abatements, which were granted on 8-8-2002. Subsequently, they filed a refund claim on 9-12-2002 and another on 22-12-2003 due to calculation errors in the initial claim. The latter claim was held time-barred under Section 11B as it exceeded the 6-month limit after the Appellate order on 8-8-2002.

The Appellants argued that the Revenue's Appeal before CESTAT against the Commissioner (Appeals) order was dismissed on 17-9-2003, implying that the subsequent refund claim was not time-barred. However, the Tribunal found the 22-12-2003 claim to be beyond the statutory limitation period, as it was based on the 8-8-2002 order. Consequently, the Tribunal upheld the rejection of the refund claim as time-barred under the Central Excise Act's provisions.

In conclusion, the Tribunal dismissed the Appeal, emphasizing that the refund claim filed on 22-12-2003, post the Commissioner (Appeals) order on 8-8-2002, exceeded the prescribed time limit under Section 11B of the Central Excise Act. The dismissal was based on the statutory requirement of filing refund claims within 6 months during the relevant period, leading to the rejection of the Appellant's claim as time-barred.