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2018 (10) TMI 1415 - AT - Central ExciseRefund of excess duty paid - rate of Central Excise duty reduced - time limitation - refund rejected for the reason that it had been filed beyond the period prescribed of one year as contemplated for under Section 11 (B)(1) of the Central Excise Act, 1944 - denial also on the ground of unjust enrichment. Time Limitation - Held that:- The appellant had paid the Central Excise duty on 5 February, 2009 or on subsequent dates. This would be in accordance with Section 11 (B) of the Act. The application seeking refund was filed on 22 January, 2010. Section 11(B) of the Act deals with the period of limitation. It provides that any person claiming refund of any duty of Excise may make an application for refund of such duty before the expiry of one year from the ‘relevant date’. Relevant date has been defined in Explanation (B) of Sub-Section 5 of Section 11(B) of the Act. Clause (f) provides that the date of payment in any other case would be the date of payment of duty. The limitation for filing the refund application would start from the date of payment of duty, which date was 5 February, 2009 or any subsequent date. The refund application was filed by the appellant on 22 January, 2010 - It was, therefore, within time - refund cannot be rejected on this ground. Unjust enrichment - Held that:- In the present case, the Appellant had sold the goods to M/s P.N. Saftech Pvt. Ltd. It had charged excess duty and it is not in dispute that the Appellant had issued a credit note for this excess amount in favor M/s P.N. Saftech Pvt. Ltd. - Such being the position, there is no unjust enrichment. Appeal allowed - decided in favor of appellant.
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