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2016 (4) TMI 17 - AT - Central ExciseRefund claims filed after a period of more than 5 years from the date of payment of duty - Eligibility to the benefit of refund scheme under Notification No. 33/99-CE dated-8/7/1999 under clause 3 (b) - belatedly filing substantial expansion applications and refunds - Held that:- In the present case the statement under clause 2 (a) of the exemption notification No.33/99-CUS is a mandatory condition that an assesse should claim the refund of duty by 7th of the next month . This condition cannot be interpreted liberally as laid down by the Apex Court. However, accepting RT-12 return in place of specific statement could be a liberal interpretation provided such RT-12 return also specifies refund amount under Notification No. 33/99-CE. Revenue cannot be expected to grant suo-moto refund under Notification No. 33/99-CE when no such claim is made by 7th of the next month either in the specific statement under the exemption notification or RT-12 return filed. Specific time limits have been prescribed under Notification No. 33/99-CE for filing a refund statements under clause 2 (a) . This statement could be a specific statement under Notification No. 33/99-CE or a RT-12 Return but such statement should have a claim for refund of duty paid through PLA. The provisions of Section 11B of the Central Excise Act, 1944 are not applicable to the refunds arising out of exemption Notification No. 33/99-CE because specific monthly time limits have been prescribed under this notification. Accordingly, on cumulative reading of various provisions of Notification No. 33/99-CE, we are of the considered opinion that refund claims, filed after more than 5 to 6 years of such duty payment, are clearly time barred. - Decided against assessee
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