2008 (11) TMI 406 - AT - Central Excise

Refund - duty was paid - refund claim was filed after period of one year - amount was paid during investigation and the amount is to be treated as deposit and not duty - Held that - claim for refund was filed beyond 1 year it has rightly been rejected on the ground of limitation - Appeal rejected

Summary

The Appellate Tribunal CESTAT, New Delhi rejected a claim for refund of Rs. 4,12,590 by the appellants due to being filed after the statutory period of limitation. The claim was rejected as it was filed beyond one year from the duty payment period, as required by Section 11B of the Central Excise Act. The appeal was upheld and rejected.