2010 (10) TMI 1005 - AT - Central Excise

Summary

Issues: Refund claim filed beyond the prescribed time limit.

The judgment pertains to a case where the appellants filed a refund claim for excess Central Excise duty paid due to a calculation error. The refund claim was filed beyond the statutory period of one year. The appellants argued that the amount paid was not actually payable by them and should be treated as a deposit not subject to the limitation period. They cited precedents where courts allowed refund claims in similar situations. However, the Tribunal noted that the cited cases were not directly applicable to the facts of this case. The Tribunal observed that the refund claim was indeed filed beyond the prescribed time limit, as per Section 11B of the Central Excise Act. Consequently, the appeal was rejected, upholding the lower authorities' decision to reject the refund claim due to being time-barred.