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2021 (3) TMI 768 - AT - Central ExciseRefund of CENVAT Credit - refund rejected by authorities below holding that the same is barred by limitation in terms of Section 11B of the Central Excise Act, 1944 - whether the reverse amount is to be treated as under protest or a deposit for entertaining the refund claim by not applying provision of Section 11B of the Central Excise Act, 1944? - HELD THAT:- From the verification of records, it is found that during the course of audit an objection was raised to the appellant and on the basis of that objection they reversed the Cenvat credit but no protest has been lodged by the appellant and they have also not asked for issuance of any show cause notice from the department. As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed refund claim saying that the said amount is to treated as deposit as they were not required to pay said amount. There is no judicial pronouncement on the issue whether they were required to reverse the Cenvat credit or not and they have not made any protest that they are not required to reverse the amount. There are no infirmity in the impugned order holding that refund claim is barred by limitation - appeal dismissed - decided against appellant.
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