2015 (10) TMI 1938 - AT - Central Excise

Denial of refund claim - Section 11B - Bar of limitation - Held that - amount deposited by the appellant in the year 1997 was in dispute and the same has been attained finality by the order, dated 31-10-2001 and the refund claim has been filed on 3-12-2001. Therefore, the refund claim filed by the appellant in consequence to the order, dated 31-10-2001 is within time as prescribed under Section 11B of the Central Excise Act, 1944. Therefore, the impugned order deserves no merit and the same is set aside. - Decided in favour of assessee.

Summary

Issues:
- Refund claim filed after the time limit as per Section 11B of the Central Excise Act, 1944.

Analysis:
The appellant filed a refund claim after an order by the Commissioner (Appeals) in 2001, for an amount deposited in 1997. The impugned order held the claim to be time-barred under Section 11B of the Central Excise Act, 1944. The appellant did not appear for hearings despite multiple opportunities, leading to the matter being taken up for final disposal. Upon review, it was found that the amount in dispute since 1997 had been settled by the 2001 order. The refund claim filed in 2001 was deemed timely under Section 11B. Consequently, the impugned order was deemed meritless and set aside, allowing the appeal.

This judgment highlights the importance of adhering to statutory time limits for filing refund claims under Section 11B of the Central Excise Act, 1944. It also emphasizes the significance of finality in dispute resolution, as the refund claim was considered timely due to the settlement of the underlying matter by the 2001 order. The appellant's failure to appear for hearings further underscores the need for active participation in legal proceedings to safeguard one's interests effectively. The decision serves as a reminder of the procedural and substantive requirements governing refund claims in excise matters, ensuring compliance with legal provisions and timely redressal of grievances.