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Issues:
1. Refund claim filed beyond the period of six months under Rule 11B of the Central Excise Rules, 1944. 2. Interpretation of relevant date under Section 11B of the Central Excise Act, 1944. 3. Denial of refund based on Notification No. 85/87 and the substantive right of refund. Analysis: 1. Refund claim filed beyond the period of six months under Rule 11B: The appellants, engaged in the business of manufacturing fabrics, filed refund claims under deemed credit order. The department contended that the refund claim was filed beyond the six-month period specified in Rule 11B of the Central Excise Rules, 1944. The respondents argued that the 'relevant date' falls under a specific category as per the explanation in para 5 of Section 11B, citing a Supreme Court judgment emphasizing adherence to the limitation period prescribed under the Central Excise Act and its rules. 2. Interpretation of relevant date under Section 11B: The argument focused on the interpretation of the term 'relevant date' under Section 11B, particularly sub-clause (B) of clause (5) which provides specific scenarios defining the relevant date. The judgment highlighted various situations such as goods exported out of India, goods returned for processing, and cases of duty payment adjustments. The tribunal noted that in a refund claim arising under deemed credit, the circumstances under sub-clause (B) of clause (5) of Section 11B did not explicitly mention refunds claimable under deemed credit orders. Consequently, the period of limitation specified under Section 11B was deemed inapplicable to the case, leading to the dismissal of the claim made by the appellant Commissioner. 3. Denial of refund based on Notification No. 85/87 and substantive right of refund: Regarding Notification No. 85/87, it was argued that procedural matters should not deny the substantive right of refund. Referring to a previous case law, it was emphasized that the denial of a refund based on procedural grounds should not overshadow the substantive right of the claimant. The tribunal rejected the argument that the decision in a specific case should bind the current judgment, asserting that the grounds of appeal lacked necessary references and documentation. Consequently, the tribunal dismissed the appeals of the department, emphasizing the importance of substantiating claims with appropriate legal references and documentation. In conclusion, the judgment addressed the issues of timely filing of refund claims, interpretation of relevant dates under Section 11B, and the balance between procedural requirements and substantive rights in refund claims, ultimately leading to the dismissal of the department's appeals.
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