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2015 (9) TMI 534 - CESTAT NEW DELHIDenial of refund claim - Bar of limitation - Held that:- in the present case the date of filing the refund claim electronically, which is 5.7.2012, is to be taken as the date of filing the refund claim and with reference to that date the impugned amount rejected is not barred by time. - for the creatures of the Statute (including the Deputy Commissioner and the CESTAT Tribunal) the time limit prescribed under Section 11B ibid is sacrosanct - even if the Superior Courts in some cases having regard to the specific facts/circumstances ordered refund to be granted ignoring the time limit prescribed under Section 11B ibid, the creatures of Central Excise Act or Customs Act 1962 can not arrogate to themselves similar powers, they remain bound by the boundaries of the statute which created them while the Superior Courts not being creatures of the said statutes are not so bound. - Decided in favour of assessee.
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