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2021 (12) TMI 1302 - AT - Central ExciseRefund claim of excise duty - rejection on the ground of time limitation as the same was filed after stipulated time period of one year from the relevant date - goods were eligible for exemption Notification No. 108/95-CE dated 28.08.1995 - HELD THAT:- The stand of the appellant is that the duty which was paid not actually payable in terms of N/N. 108/95-CE therefore, the amount paid is not duty but deposit accordingly, the time limit as provided under Section 11B would not apply. There is no dispute that at the time of clearance of the goods, the appellant have paid the excise duty subsequently, they realize that duty was not payable in terms of N/N. 108/05-CE however, the nature of duty so paid would not change, it is the duty only which was paid by the appellant and when it is so then the limitation provided under Section 11B would clearly apply. As the fact reveals that the refund claim was filed beyond one year from the relevant date, the same is time bar. This Tribunal being creature under the statute is governed by the same statute wherein statutory time limit has been provided under Section 11(B), therefore, the statutory time limit provided by the act cannot be ignored. Their Lordships in the various High Courts have inherent power to relax the time limit but this Tribunal has no power to do the same - the refund being clearly time bar, was rightly rejected by the lower authorities. Appeal is dismissed.
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