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2024 (4) TMI 6 - AT - Central ExciseRefund of amount paid as pre-deposit - time limitation - rejection of refund on the ground that as per Section 11B(5))ec) of Central Excise Act, 1944, appellant is legally obliged to submit a refund application within 1 year from the relevant date - HELD THAT:- In the matter of AJNI INTERIORS VERSUS UNION OF INDIA AND 1 OTHER (S) [2019 (9) TMI 529 - GUJARAT HIGH COURT], there is no such order issued by Tribunal considering the amount deposited by the appellant as pre-deposit as held by this Tribunal while considering the stay petition submitted by the appellant. Further submitted that the judgment of the Hon’ble High Court in the matter of M/s Ajni Enterprises was distinguished by Hon’ble High Court of Madras in the case of M/s Daily Tamthi [2021 (2) TMI 94 - MADRAS HIGH COURT] wherein it has been clearly held that the decision of the Gujrat High court is contradictory to the law laid down in UOI Vs Suvidha [1996 (8) TMI 521 - SC ORDER]. Similarly, Tribunal in the matter of M/s Industrial Equipment Co Ltd [2021 (9) TMI 493 - CESTAT CHANDIGARH] also considered the issue and following the following view taken by Hon’ble High court of Karnataka in the matter of KVR Construction [2012 (7) TMI 22 - KARNATAKA HIGH COURT], distinguished the judgement of Ajni interiors held that refund claim is not barred by limitation. The provisions of Section 11B(5) (ec) of Central Excise Act, 1944 will apply only in respect of excise duty paid by the appellant and not applicable for refund of Rs. 26,38,300/- including Rs.24,27,751/- being credit and interest of Rs. 2,10,549/- deposited by appellant during investigation to cover the alleged wrong claim of CENVAT Credit which was held unsustainable by this Tribunal in appeal. Appeal allowed.
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