Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 88 - CESTAT, MUMBAIRefund - period of limitation - unjust enrichment - duty paid at the instance of department through cenvat credit - Held that: - Apparently, it was a voluntarily payment without protest. - the cause of action for their refund claim dated 16/08/2007 was the show-cause notice dated 02/08/2007 issued by the department for recovery of differential duty on DTA clearances of the month of July 2006. It would mean that, had the show-cause notice not been issued, the refund claim would not have been filed. The only cause of action for refund claim can be payment of duty despite non-liability for payment of duty. Section 11B of the Central Excise Act provides complete machinery for claiming refund of an amount of Central Excise duty on this ground. The provision clearly states that any such claim should be filed within a period of one year from the relevant date. It is not in dispute that the payment was made by way of debit in CENVAT account. Therefore, it is not open to the respondent to argue that what they paid on 24/07/2006 was not an amount of duty / education cess but a mere deposit.
|