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2017 (1) TMI 711 - CESTAT KOLKATARefund claim - Rule 6 (3)(a)(viii)(4) of the Cenvat Credit Rules, 2004 - Section 11B of the Central Excise Rules, 1944 - time bar - Held that: - it is not the case that the provisions of the Central Excise Rules are unconstitutional. In other words, it is a case of the tax collected by the authorities under the Rules by misconstruction or wrong interpretation of the provisions of the Act and Rules and therefore, the claim of refund of amount arises under the provisions of the Act. Hence, the Commr. (Appeals) rightly observed that the refund claim would fall within the purview of Section 11B of the Central Excise Rules, 1944. Therefore, the lower authorities rightly rejected the refund claim as time barred - appeal rejected - decided against Appellant.
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