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TMI Blog2024 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... de even after many years since no specific mention has been made that the refund claim should be made within one year. This would make the time specified under Section 11B (1) otiose. On going through the orders of the lower authorities, it is found that they have passed a detailed and considered Order wherein they have rejected the refund claim solely on the ground of time bar. There are no reason to interfere with the same. Accordingly, the present Appeal is dismissed. - HON BLE MR. R. MURALIDHAR , MEMBER ( JUDICIAL ) Mr. Sovantanu Bhattacharya , Advocate for the Appellant Mr. P. K. Ghosh , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : Before taking up this Appeal for disposal, I was informed that the issue as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities dismissed the refund claim on account of time bar in terms of Section 11B of CEA, 1944. Being aggrieved, the Appellant is before the Tribunal. 4. The Learned Advocate submits that as per the tender issued by the Indian Railways and the contract given by them, there is a price variation clause where the final price is either lower or higher depending on various factors which will be determined by Railways at a later date. In this case, they have cleared the goods on payment of duty adopting their normal assessable value. Subsequently, the Railways have decided that the prices/costs have come down for the raw materials used by the Appellant. Therefore, their bills were passed with a lower value both towards the basic pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of [duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such [duty and interest, if any, paid on such duty] had not been passed on by him to any other person : Explanation: (B) relevant date means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;] [(ea) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 5A, the date of issue of such order;] [(eb) in case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;] [(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;] (f) in any other case, the date of payment of duty.] 8. A careful reading of the above provisions would clarify that the refund claim is required to be filed within one year from the relevant date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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