1990 (7) TMI 246 - AT - Central Excise

Summary

Issues:
- Determination of relevant date for claiming refund under Section 11B of the Central Excises and Salt Act, 1944.
- Interpretation of the provisions regarding limitation for refund claims.
- Comparison of relevant dates: date of approval of RT-12 return vs. date of payment of duty.
- Consideration of previous decisions and their impact on the current case.

Analysis:
The judgment pertains to an appeal against an Order-in-Appeal confirming the rejection of a refund claim as being time-barred under Section 11B of the Central Excises and Salt Act, 1944. The claim in question relates to duty payment for a specific period and the subsequent filing of a refund claim. The key issue revolves around determining the relevant date for claiming a refund, whether it is the date of approval of the RT-12 return or the date of payment of duty.

The appellant argued that the claim should be considered within time as their RT-12 returns were finally assessed on a particular date, relying on a Single Member decision of the Bench. However, the Department contended that as per Section 11B, the relevant date should be the date of payment of duty, not the date of RT-12 return approval. The Department cited previous decisions to support their stance, emphasizing that statutory provisions override rules and that the date of duty payment is crucial for refund claims.

The Tribunal analyzed the provisions of Section 11B and noted the absence of a specific provision treating the approval date of RT-12 returns as the relevant date for limitation purposes. It highlighted a previous decision by the Bench that established the date of duty debited in the PLA as the relevant date for limitation, not the assessment date of RT-12 returns. The Tribunal emphasized that this two-Member decision prevails over the Single Member decision cited by the appellant.

Ultimately, the Tribunal concluded that since the claim exceeded the six-month limitation period specified in Section 11B, it must be considered time-barred. As the appellant did not challenge the authorities' orders on any other grounds, the Tribunal upheld the decision that the claim was correctly rejected. Therefore, the appeal was dismissed based on the determination of the relevant date for invoking the limitation period under Section 11B of the Act.