9911796707
TMI Blog2017 (3) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has sought to limit this explanation to the judgment, decree, order or direction only in case where refund is under dispute - there is no such reference in the explanation. In fact, the explanation clearly says that it applies to case where the duty becomes refundable “as a consequence of” judgment, decree etc. This clearly implies that the judgment, decree etc. need not be directly refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), who vide order dated 7.4.2011 set aside the Order-in-Original confirming the demand. As a result, refund become due to the respondent. The respondent filed refund claim, which was rejected by the original adjudicating authority on the ground of limitation as this Service Tax/penalty/interest was paid during 29.3.2010 to 26.4.2010 whereas the refund claim was filed on 30.5.2011. The matter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11B(ec) of the Central Excise Act, 1944. It has been argued that in the instant case, the Explanation (ec) appended to Section 11B cannot be invoked as the order of Commissioner (Appeals) did not order refund of any amount to the respondents. It has been argued that the said explanation can be invoked only when the judgment/decree/order of the appellate authority/appellate Tribunal or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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