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2017 (2) TMI 428 - AT - Central ExciseRefund claim - amount paid during investigation - section 11B of Central Excise Act, 1944 - denial of the claim as barred by limitation owing to payment having been made about nineteen months before applying for refund - Held that: - the bar of limitation prescribed in section 11B can be enforced, in equity, only with reference to date of order granting relief. Accordingly, the impugned order has erred in upholding the rejection of the claim as barred by limitation of time. The order of the appellate authority should have been implemented upon receipt of the application for refund. Failure to do so is also a patent act of judicial indiscipline which must be curbed if the tax administration of the country is to mature. Tax administrators must be responsible and responsive. The claim for refund is reinstated with effect from the date that it was originally filed grant of refund by setting aside the impugned order of original authority and show cause notice for denial of refund claim. Appeal allowed.
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