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2016 (6) TMI 571 - AT - Central ExciseRefund of excise duty paid in excess - period of limitation - Held that:- Duty was paid in December 2006 and March 2007 but the goods were removed in March 2008 and the refund application was filed on 5.1.2010 which means that the refund application in the present case has been filed after more than three years which is beyond the period of limitation as per Section 11B enumerated above. It has been held in the case of Miles India Ltd Vs ACC [1984 (4) TMI 63 - SUPREME COURT OF I] that the provisions of time limit are mandatory and the excise/customs authorities cannot grant refund which is filed beyond the due date. A Statutory Authority cannot traverse beyond the confines of law and cannot grant relief by by-passing the bar of limitation. The refund claim filed after the expiry of period of limitation is not maintainable and this statutory time limit prescribed under Section 11B is not questionable by any Authority. Therefore in view of the clear-cut position of law, the refund claim filed by the appellant is beyond the period of limitation. Further the appellant has also failed to establish that the said burden of duty has not been passed on to its buyer. Simply producing a copy of the ledger would in my opinion will not be sufficient to discharge the onus on the appellant. The learned Commissioner(Appeals) has rightly held that the appellant has not been able to prove that the disputed duty amount has not been passed on to its buyers - Decided against assessee
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