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2020 (10) TMI 154 - AT - Central ExciseRefund of CENVAT Credit - time limitation - rejection on the ground that the claim is barred by limitation of time inasmuch as the appellant had filed the refund application after almost 13 years from the date of reversal of the Cenvat credit in question - HELD THAT:- It is an admitted fact on record that the appellant in this case had filed the refund application after almost 13 years from the date of reversal of Cenvat credit. Insofar as the time limit for filing of refund application is concerned, Section 11B ibid in clear and unambiguous term provides that the claim application should be filed within 1 year from the relevant date. The refund application filed by the appellant was considered by the original authority under Section 11B ibid and denied such benefit to the appellant on the ground of limitation. Since, the Central Excise statute clearly mandates the time limit for filing of the refund application, denial of the refund benefit solely on the ground of limitation by the original authority is inconformity with the statutory provisions inasmuch as the adjudicating as well as the appellate authorities are created under the statute and cannot interpret the provisions of law in a different manner than as provided by the legislature. The Hon’ble Supreme Court in the case of COLLECTOR OF CE., CHANDIGARH VERSUS DOABA CO-OPERATIVE SUGAR MILLS [1988 (8) TMI 103 - SUPREME COURT] have ruled that statutory provisions cannot be interpreted differently by the authorities functioning there under and since the statute has clearly prescribed a time limit for filing of the refund application, the same has to be strictly adhered to by such authority. The refund application filed by the appellant was rejected under the ground of limitation, as per the provisions of Section 11B ibid - Appeal dismissed - decided against appellant.
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