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TMI Blog2018 (2) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant could not produce the proof of export in compliance of the condition of N/N. 42/2001-CE(NT). Later, even though the proof of export was submitted in April 2013, but the refund claim was filed on 14.4.2014, after one year from the date of payment of duty, hence the refund is barred by limitation - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim 14.4.2014 of the duty paid earlier under Section 11B of CEA, 1944. Show cause notice was issued to them proposing rejection of their refund claim on the ground of limitation prescribed under Section 11B of CEA, 1944. On adjudication, the refund claim was rejected. Aggrieved by the said Order, the Appellant filed an Appeal before the ld. Commissioner (Appeals), who in turn, rejected thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be considered as payment made under pressure. It was paid because the Appellant failed to fulfill the condition of the Notification No.42/2001-Central Excise (NT) in relation to export of goods made earlier without payment of duty, that is, they failed to produce the proof of export within six months. Further he submits that the amount was paid along with interest and even though the proof of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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