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TMI Blog2018 (2) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... to the facts of present case - appeal dismissed - decided against appellant. - E/85491/15-SM[BR] - A/91731/2017 - Dated:- 29-12-2017 - Mr. Raju, Member (Technical) Ms. Anjali Hirawat, Advocate, for appellant Shri V.K. Agrawal, Additional Commissioner (AR), for respondent This appeal has been filed by M/s. JBM Auto Ltd. against denial of refund. 2. Learned counsel for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfer/sale of assets to their joint venture unit. A default memo was issued to the appellant asserting that the claim was barred by limitation under Section 11B of the Central Excise Act, 1944 as the interest was paid on 23.7.2009 whereas the refund application was filed on 30.9.2010. The claim was finally rejected on account of limitation. The order-in-original also mentioned that the refund appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king notice of the decision of Apex Court in the case of Anam Electrical Manufacturing Co. (supra). 4. I have gone through the rival submissions. I find that the Revenue is not disputing the admissibility of interest as refund. Revenue s sole contention is that the refund application is barred by limitation prescribed under Section 11B. Hon ble Apex Court in the case of Anam Electrical Manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction of the Appellant Court/Civil Court/High Court shall be deemed to be unsustainable in law and such direction shall be set aside. The period prescribed by the Central Excise Act/Customs Act for filing a refund application in the case of illegal levy cannot be extended by any Authority or Court. 5. In view of such clear cut finding of Hon ble Apex Court, there is no option but to reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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