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2015 (11) TMI 247 - AT - Central ExciseDenial of refund claim - Bar of limitation - Held that:- As regards, rejection of refund of priod of limitation, I find that the said appeal needs to be rejected and both the lower authorities were correct in coming to a conclusion that refund claim of ₹ 4,39,002/- is time barred. It is seen from the records that the assessee had issued credit note in March 2003 and refund claim is filed on 5th April, 2004 which is beyond the period of 12 months as mandated in Sec. 11B of the Central Excise Act, 1944. Refund due of revision in price escalation clause - refund claim was filed withing one year from the issuance of credit notes - Held that:- The issuance of credit note by the assessee is not disputed. If that be so the judgment of Hon ble High Court Rajasthan in the case of A.K. Spintex Ltd. (2008 (11) TMI 89 - RAJASTHAN HIGH COURT ) is directly on the point. It is to be recorded that the judgment of Hon ble High Court of Andhra Pradesh in the case of A.P. Papers Mills Ltd. (2014 (3) TMI 671 - ANDHRA PRADESH HIGH COURT ) also covers the issue in favour of the assessee, as to that refund claim filed by an assessee, he has to only satisfiy the provision of Sec. 11B of the Central Excise Act, 1944 and not any further. I find that in the case in hand, the appellant has satisfied all the requirements of provision of Sec. 11B of the Central Excise Act, 1944. In view of forgoing appeal filed by the revenue of devoid of merits - Appeal disposed of.
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