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2015 (10) TMI 1332 - AT - Central ExciseDenial of refund claim of redemption fine - period of limitation - Held that:- Refund of ₹ 5,32,481/- was ordered to be taken as Cenvat credit as per Order-in-Appeal dated 29.12.1999 and unit was undertaking manufacture and clearance up to 19.9.2003. Appellant did not produce accounts of not taking credit during the period 29.12.1999 to 19.09.2003. In view of the above facts, first appellate authority has correctly rejected the appeal of the appellant with respect to refund of ₹ 5,32,481/-, as the appellant has also not produced any records with this appeal to the extent that no credit of ₹ 5,32,481/- was taken as a result of earlier favourable order passed by the first appellate authority. - so far as refund of ₹ 1,00,000/- redemption fine paid by the appellant is concerned, it is observed that the same is not a duty of excise to which the provisions Section 11B of the Central Excise Act, 1944 will be applicable. Accordingly, the time bar of one year or unjust-enrichment will not be applicable to refund of redemption fine paid by the appellant. - Decided in favour of assessee.
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