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2016 (7) TMI 499 - AT - Central ExciseRefund of terminal excise duty (TED) where goods were exempted from duty - Period of limitation - Section 11B - supply of goods under the category of International Competitive Bidding on payment of duty - Though the goods cleared were eligible for exemption, they have paid duty and claimed refund - Held that:- The short point for decision is the eligibility of appellants for refund claims in terms of notification no.12/2012-CE read with Section 11 B of the Act. The admitted facts of the case are that the appellants supplied the goods in pursuance of 'International Competitive Bidding' on payment of duty. Since these goods are exempt, they filed claims for refund initially with the office of DGFT. The TED was processed and sanctioned by the office of DGFT. As noted earlier, the policy was changed vide notification dated 18.04.2013 of Ministry of Commerce by taking note that these goods were exempt ab initio and will not be eligible for refund of TED. This policy change resulted in return of their claim. The appellants approached the jurisdictional Excise Officer for refund. These refund claims are to be processed necessarily in terms of Section 11 B. The impugned orders examined the legal issue and allowed the claims, which are within time limit and disallowed those claims filed beyond the period stipulated under the said Section. The exemption available was not availed, which resulted in claim for refund later. Such claims are rightly covered under the provisions of Section 11B. - Refund beyond the prescribed period rejected - However interest on delayed refund to be granted - Decided partly in favor of assessee.
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