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2021 (3) TMI 884 - AT - Central ExciseRefund claim - amount paid during the investigation - whether tantamounts to deposit under protest? - applicability of Section 11B of the Central Excise Act, 1944 - HELD THAT:- The undisputed fact that remains is that the refund is claimed as a consequence of CESTAT’s Final Order in AAR AAR METAL REFINERY VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2017 (8) TMI 1047 - CESTAT CHENNAI] and hence, it is not a normal refund claim. The legislature in its wisdom has inserted (ec) under Explanation (B) to Section 11B with effect from 11.05.2007 with a purpose, thereby carving out an exception from a normal refund claim. This according to me is in the nature of a special provision and hence, any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. When a specific provision is available in the statute covering the specific cases, it is the duty to examine whether a claim falls under such specific provision and if so, then such claims should necessarily comply with the conditions prescribed thereunder. The factual matrix here in the case on hand which is undisputed, is that the refund application was filed with a delay of more than four months in consequence of an Order of this Bench (Appellate Order) and hence, the same is not satisfying the specific provision under (ec) ibid - appeal dismissed.
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