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2015 (12) TMI 1441 - AT - Central ExciseClaim of refund of excess interest (@24% instead of @13%) paid on differential duty - Bar of limitation - Held that:- Admittedly the refund application filed by the appellant on 08.04.2009 is beyond the period of limitation. The appellant's contention is that they had challenged the earlier order of finalization and the Commissioner (Appeals) had directed them to file a refund claim instead of challenging the rate of interest. Inasmuch as they have filed refund application within a period of one year from the date of the order of Commissioner (Appeals), the same has to be treated as having been filed within the limitation period - appellate authority has observed that if the payment of interest is erroneous on the part of the assessee they can file refund claim within the normal period of one year. There is nothing in the said observation or finding of Commissioner (Appeals) to suggest that the period of one year would start running from the date of passing of the order. There is also no provision of law to that effect. If the appellant was aggrieved with the said order of Commissioner (Appeals) in deciding on the correct rate of interest, they could have challenged the same. In fact, the appeal was filed before the Tribunal, but the same was subsequently withdrawn, thus allowing the said order of Commissioner (Appeals) to attain finality. - refund application having been filed beyond the period of one year from the relevant day, has to rejected as barred by limitation - Decided against Assessee.
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