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TMI Blog2015 (6) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... h explanation B(ec) of Central Excise Act, 1944 - appellant got a favourable order from ld. Commissioner (A) on 22-6-2007 and filed the refund claim on 23-5-2011 - HELD THAT:- On 11-5-2007 explanation of B(ec) was inserted to Section 11B of Central Excise Act, 1944 which explains that relevant date is a date on which assessee got the favourable order from the higher authorities. In that case from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is required to file refund claim within 1 year from the said date which appellant has failed to do so. Therefore, the refund claim filed by the appellant is hit by limitation.
There are no infirmity with the impugned order. Same is upheld. Appeal filed by the appellant is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 11B read with explanation B(ec) of Central Excise Act, 1944. Aggrieved from the said order appellant is before me. 3. Heard the parties. 4. Facts of the case are not in dispute that appellant got a favourable order from ld. Commissioner (A) on 22-6-2007 and filed the refund claim on 23-5-2011. Therefore, only dispute before me is whether refund claim is hit by limitation or not. On 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (T) = 2009 (246) E.L.T. 409 (T) is of no help. In fact, in this case refund claim was filed on 1-11-1998 whereas the explanation was inserted to section 11B of the Act on 11-5-2007. Therefore, I hold that refund claim is hit by limitation. 5. Consequently, I do not find any infirmity with the impugned order. Same is upheld. Appeal filed by the appellant is dismissed. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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