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2019 (3) TMI 414 - HC - Central ExciseRefund claim - Time limitation - appeal dismissed on the ground of delay and latches - section 11 (B) of the Central Excise Act, 1944 - Held that:- In the present case, no challenge was made to provisions of the Finance Act. Further, there is no challenge to the finding of facts recorded by the Authorities below that there was no deposition of tax under protest. In case of Union of India Vs. Namdang Tea Estate, [2004 (1) TMI 73 - SUPREME COURT OF INDIA], the Supreme Court has held that the limitation for refund applied for under the provisions of Section 11 B of the Central Excise Act, 1944, which itself makes a provision for limitation of six months from the relevant date i.e. date of payment, claim for refund filed for the period beyond six months from the relevant date is not admissible - Now this period being amended to one year vide Act of 2000 with effect from 12.05.2000; therefore, when a specific limitation has been provided under Section 11 B, then that limitation has to be adhered specially when it is not the case of appellant that he had deposited such amount under protest to carve out an exception under second proviso to Section 11 B (1). In the present case challenge is only restricted to refund, which is governed by Section 11 (B) of the Central Excise Act and since second proviso below Section 11 (B) prescribing limitation of one year provides for an exception that such limitation may not be attracted if any duty and interest is paid under protest, the proviso is not available to the petitioner. Appeal dismissed.
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