Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 291 - AT - Central ExciseRefund of amount appropriated during the pendency of appeal before the CESTAT - Applicability of 11B of the Central Excise Act, 1944 - HELD THAT:- The undisputed fact is that the refund was claimed consequent to the Final Order of the CESTAT in M/S. SANMAR FOUNDRIES LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, TIRUCHIRAPALLI COMMISSIONERATE [2019 (3) TMI 1363 - CESTAT CHENNAI] and hence, the claim is not a normal refund claim. The legislature in its wisdom has inserted (ec) under Explanation (B) to Section 11B with effect from 11.05.2007 with a purpose, thereby carving out an exception from a normal refund claim. This is in the nature of a special provision and hence, any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. The application for refund here is filed on 14.08.2020, which is clearly after the prescribed period of one year from the relevant date as prescribed under (ec) of Explanation (B) to Section 11B of the Central Excise Act, 1944 and hence, the appellant does not pass through the rigours of the specific provision under (ec) ibid - appeal dismissed - decided against appellant.
|