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TMI Blog2016 (9) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... 11B ibid, the time limit prescribed therein would not have any application for sanction of such refund amount - refund of penalty allowed - appeal allowed - decided in favor of appellant. - E/2612/2009-EX(SM) - Final Order No. A/55809/2016-SM(BR) - Dated:- 26-9-2016 - Shri S.K. Mohanty, Member (J) Shri Naveen Mullick, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 1,50,000/-, which was adjusted from the rebate sanctioned amount. The refund application was rejected on the ground that the same is barred by limitation of time, in terms of Section 11B ibid. Hence, the present appeal is before the Tribunal. 3. Shri Naveen Mullick, the ld. Advocate appearing for the appellant submits that the provisions of Section 11B ibid is not applicable for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143 (Tribunal)] passed by the Tribunal, the appellant has filed the formal application before the jurisdictional authorities, claiming refund of ₹ 1,50,000/- paid as penalty. Section 11B ibid deals with filing of refund application in respect of Central Excise duty. Since there is no specific mention about refund of penalty in Section 11B ibid, I am of the view that time limit prescribed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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