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TMI Blog2008 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... of Additional Duty of Excise paid on Textiles and Textile Articles (T TA in short) amounting to Rs. 12,04,636/- and the same was received in the Assistant Commissioner s office on 20-10-2007; that the appellant claimed refund of un utilized credit of Additional Duty of Excise paid on Textiles and Textile Articles in respect of goods cleared for export on payment of Central Excise duty during the period from April, 2003 to June, 2004; that as per the provisions of Section 11B of the Central Excise Act, 1944 (hereinafter referred as the Act), the appellant is required to file refund claim within a period of one year, and thus, the appellant was issued with a SCN dated 21-1-2008 directing them to show cause as to why the refund filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiles (d) 1990 (48) E.L.T. 333 (AP) - Coromondal Fertilizers, (e) 2006 (202) E.L.T. 199 (T. LB) - Gauri Plasticultrue, (f) 2006 (201) E.L.T. 559 (Kar) - Slovak India Tading (g) 2007 (80) RLT 545 (Tri.) - Bombay Dyeing Mfg. Co. Ltd. (h) Order No. A/2437/WZB/AHD/07 dated 7-9-2007 [2008 (223) E.L.T. 79 (Tribunal)] in the case of Microstar Computers (i) Mararjee Goculdas Spg. Wv. Co. Ltd. vide final order No. A/489 490/2007/C-I (EB) dated 10-7-2007 (j) Nationl Organic Chemical - 1994 (70) E.L.T. 722 (T). This decision is upheld by the Supreme Court as reported in 1996 (84) E.L.T. A-106 (S.C.). (v) that in the following judgments, the limitation prescribed under Section 11B of claiming r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of goods effected during 4/2003 to 6/2004. Since the refund application was filed on 29-10-2007, after a period of one year as stipulated under Section 11B of the Act, the department issued a SCN. And after hearing the appellant rejected the refund claim as the same was time-barred. Though the appellant, in appeal memorandum, has submitted that they are eligible to avail refund in cash basing on various judgments/decisions and also the limitation of one year is not applicable to the issue on hand, the SCN was specifically issued to reject the refund only on the time bar-aspect. Therefore, I confine my discussion only with respect to time-bar aspect. In order to find out the time-bar aspect, the provisions contained under Section 11B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable, on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction; (e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person; (ea) in the case of goods which are exempt from paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bai) - Refund - Limitation - Deemed credit order - Explanation B to Section 11B of Central Excise Act, 1944 does not specify anything about refund claim arising under deemed credit order, hence the period of limitation prescribed under Section 11b ibid, not applicable to such claim - Refund claim not deniable on the ground of limitation . (c) Champhar Organic (I) Pvt. Ltd. v. CCE, Mumbai (Order No. C-IV/1241/WZB/03 dated 21-11-2003) - Since refund as defined under Section 11B do not include Credits in the registers under Modvat Scheme, they cannot be considered as covered under Section 11B of the Act. When such return/refund/re-credits of RG23A series under Rule 57-F are ordered. Therefore, time limit of Section 11B would not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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