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2016 (12) TMI 1223 - AT - Central ExciseRefund claim - time bar - refunf claimed for amount paid initially through CENVAT credit, which was denied and subsequently amount paid in cash - Held that: - refund arises only as consequential to the High Court order dated 29/3/2012, therefore as per the sub clause (ec) of clause (b) of Section 11(B)(1) of Central Excise Act, 1944 the relevant date is the date of the order of the High Court - In the present case, Hon’ble High Court order was passed on 29/3/2012, the refund claim was filed on 7/3/2013, accordingly refund was filed within one year - the issue whether appellant is required to pay duty from Cenvat credit account or PLA was not settled before the High Court order dated 29/3/2012 therefore there was no occasion for appellant to file any refund claim - claim filed within stipulated time. The matter remanded to the original adjudicating authority with the observation that refund claim is not time bar - appeal allowed by way of refund.
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