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TMI Blog2013 (12) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a specific definition of ‘relevant date’ in factual situation wherein the period of limitation should run from the date of such Final Order - This mandate of law is irresistible and no amount of protest can help the claimant to get over it – Order set aside – Decided in favour of Revenue. - Appeal No.E/2845/2012 - Final Order No. 25322/2013 - Dated:- 26-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant : Mr. Ganesh Haavanur, Addl. Commissioner(AR) For the Respondent: Mr. G. Thangaraj, Consultant JUDGEMENT Order Per: P.G. Chacko; This application filed by the Department (appellant) seeks stay of operation of the impugned order. After perusing the records and hearing both sides, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the ADDENDUM thereto, the respondent contended that their refund claim was not time-barred with reference to the date of receipt of the Final Order (10/11/2009) which, according to them, was the relevant date as defined under Section 11B of the Central Excise Act. The original authority rejected this contention and reckoned the date of the Final Order as the relevant date and, on that basis, held the refund claim to be time-barred. The adjudicating authority relied, inter alia, on the apex court s judgment in Dena Snuff (P) Ltd. Vs. CCE, Chandigarh [2003(157) ELT 500 (SC)] wherein the Hon ble Supreme Court held as under: 5. As far as the first submission is concerned, we are of the view that the Tribunal s appreciation of the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Additional Commissioner(AR) submits that the ratio of the apex court s decision in the case of Dena Snuff (P) Ltd.(supra) is squarely applicable to the instant case and that clause (ec) of the definition of relevant date given under Section 11B of the Act is also in conformity with the apex court s ruling. As per clause (ec), where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, appellate Tribunal or any court, the relevant date, for the purpose of refund claim, is the date of such judgment, decree, order or direction. It is pointed out that this new clause was added to the definition of relevant date w.e.f. 11/05/2007 and the same is squarely applicable to the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led under Section 11B of the Central Excise Act on 28/10/2010 by the respondent claiming refund of duty paid under protest during the period from April 1998 to March 2000. Indisputably, the refund claim was filed on the basis of this Tribunal s Final Order No.1287/2009 dt. 23/10/2009 ibid. In other words, the refund was claimed as a consequence of the said order of this appellate Tribunal. Section 11B (1) requires such claim be filed before the expiry of one year from the relevant date in such form and manner as may be prescribed. Relevant date as defined under Section 11B means, in a case where the duty becomes refundable as a consequence of an order of the appellate Tribunal, the date of such order vide clause (etc.) of the definition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o contextually referred to Mafatlal Industries (supra). What was held by their lordships in the cited case was that, where a person had paid duty under protest by following the prescribed procedure, the limitation provision would not be applicable to a claim for its refund. In the instant case, however, the protest is irrelevant inasmuch as the refund claim filed by the respondent is consequential to a Final Order passed by this Tribunal and there is a specific definition of relevant date in such factual situation wherein the period of limitation should run from the date of such Final Order. This mandate of law is irresistible and no amount of protest can help the claimant to get over it. 8. In the result, the impugned order is set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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