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TMI Blog2018 (12) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... ake, the time limit prescribed under Section 11B of Central Excise Act, 1944 is not applicable. Whether the refund claim in question is within one year of the time limit as prescribed under 11B? - Held that:- The appellant was not supposed to file the refund claim during the pendency of the Appeal. It stands clear that duty became finally refundable to the appellant only after the decision of the CESTAT and as per above said sub clause (ec) of Clause B, the claim could have been filed within one year form the date of this Tribunal Order i.e. till October 2017. The claim has been filed in March 2017. The same is therefore held to be well within the period of limitation. Refund claim also rejected on the ground of non-submission of documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. The same was dismissed vide Final Order No. ST/A/54713-54715/2016 dated 21.10.2016 vide SCN No. 3306 dated 09.05.2017. 3. Department has proposed to reject the said refund claim for want of fulfilment of the conditions laid down under Section 11B of CEA. The said proposal was initially confirmed by Order No.43 dated 19.06.2017 as was passed by Assistant Commissioner. IN an Appeal thereof, Commissioner (Appeals) vide the Order under challenged has rejected the Appeal hereby confirming the rejection of the refund claim. Resultantly, the Appeal is before this Tribunal. 4. I have heard Mr. Alok Kothari, Ld. Advocate for the appellant and Ms. Tamana Alam, Ld. DR for the Department. 5. It is submitted that the authority below have rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.03.2017 is beyond more than six years of the relevant date. Hence, has rightly been rejected. Appeal is accordingly prayed to be dismissed. 7. After hearing both the parties, I am of the opinion as follows: The narrow compass of the impugned adjudication is as to whether the refund claim filed on 27.03.2017 has met the time limit of one year as prescribed under Section 11B of Central Excise Act. The Section reads as follows: "(1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon by the Larger Bench of this Tribunal in the case Veer Overseas Ltd. Vs. Commissioner of Central Excise, Panchkula 2018 (GSTL) 59 wherein it was held that the for entertaining the refund claim of the amount paid by mistake, the time limit prescribed under Section 11B of Central Excise Act, 1944 is not applicable. 8. Now coming to the issue whether the refund claim in question is within one year of the time limit as prescribed under 11B. Perusal of above provision shows that one year has to reckon from the relevant date. Sub-clause B of the said Section itself defines relevant date. Sub-clause (ec) seems applicable to the present case. It reads as follows: "(ec) in case where the duty becomes refundable as a consequence of judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. 9. Further, non submission of documents has also been wrongly taken as a ground for rejecting the refund claim as the service tax to the tune of ₹ 1,68,647/- was pre-deposited and the service tax to the tune of ₹ 3,05,124/- which was not initially admitted by the adjudicating authority but was subsequently allowed by Commissioner(Appeals). Thus, no more evidence, to my opinion, at all is required about the proof of payment of service tax as claimed vide the impugned refund claim. The rejection on this ground is also not sustainable. In view of entire above adjudication, the Order of Commissioner(Appeals) is hereby set aside. Appeal stands allowed. Consequential benefit to follow. [Pronounced in the open Court on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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