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2018 (2) TMI 133 - CESTAT CHANDIGARHRefund of Central Excise Duty - outward freight - rejection on the ground of time limitation - Section 11B of the CEA - Held that: - the Central Excise duty was paid in this case through challan dated 22.01.2007. Admittedly, the refund claim was filed on 22.01.2018 as is evident from paragraph 2 of the order of Commissioner (A). Since Section 9 of the General Clauses Act, which is applicable in determining as to when the period of limitation begins, the period of limitation in this case should commence from 23.01.2007 and, by following that date, the statutory period of one year finishes on 22.01.2008. Since the appellant had filed their refund claim application on 22.01.2008, the refund claim has been filed within the period of limitation laid down by the Section 11B of the CEA. Refund claim is not barred by limitation - matter is remanded back to the adjudicating authority for fresh adjudication after giving fair opportunity to the appellant to defend their case - appeal allowed by way of remand.
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