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TMI Blog2019 (10) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... for which has to be only under Section 11B. In the case on hand, there is no dispute on these aspects. However, the dispute is on the applicability of N/N. 45/2001 and the non-following of the procedure by the appellant. The appellant is entitled to the refund as claimed and the rejection of the same is not in order - Appeal allowed. - Excise Appeal No. 40637 of 2019 - FINAL ORDER NO. 41167 / 2019 - Dated:- 15-10-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Dr. Ravindran Pranatharthy, Advocate for the Appellant Ms. T. Usha Devi, Authorized Representative for the Respondent ORDER The appellant, being a holder of Central Excise registration, is in the manufacture of machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority and the Commissioner of Central Tax (Appeals-II): G.S.T. and Central Excise, Chennai, vide impugned Order-in-Appeal dated 28.12.2018 having upheld the rejection of refund, the appellant has preferred the present appeal. 2. When the matter was taken up for hearing, Dr. P. Ravindran, Ld. Advocate, appeared for the assessee and Ms. T. Usha Devi, Ld. Departmental Representative, appeared for the Revenue. 3. I have heard the rival contentions, gone through the documents placed on record and also gone through the various decisions/orders referred to during the course of arguments and the only issue to be decided is whether the rejection of refund claim of the appellant is in order. 4.1 Facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. 4.3 Notification No. 45/2001 which is relied on by the authorities below, specifically covers Rule 19 and the same is issued in exercise of the powers conferred by Rule 19 (3) of the Central Excise (No. 2) Rules, 2001. Rule 19 is distinct from Rule 18; it covers a situation of export without payment of duty for which the procedure has been laid down in the said Notification. Therefore, on the peculiar facts involved in the case on hand, I am of the opinion that Notification No. 45/2001 cannot be blindly applied. 5. The only other question that perhaps remains is the eligibility of the appellant for refund which, in fact, has not at all been questioned but for the acknowledgement that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution of India. On the facts and circumstances of this case, we deem it appropriate to pass the following directions :- (a) The Application under Section 11B cannot be rejected on the ground that is barred by limitation, provided for under Section. (b) The claim for return of money must be considered by the authorities. 15 . This Civil Miscellaneous Appeal is ordered accordingly. There shall be no order as to costs. 6. Therefore, I am of the considered opinion that the appellant is entitled to the refund as claimed and the rejection of the same is not in order. 7. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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