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2021 (9) TMI 496 - AT - Central ExciseRefund claim - time limitation - whether provisions of section 11B of CEA are applicable to the amount of refund claim in the present case or not - penalty - HELD THAT:- The Show Cause Notice alleges that the application has not met the time line in terms of Section 11B(2) (ec). This provision prescribes the relevant date for refund application as the date of the order which allowed the said refund - Apparently and admittedly the final order of CESTAT which sanctioned the impugned refund is dated 28.11.2016. Thus, this is the relevant date as per sub-clause (ec) of Section 11B CEA wherefrom period of one year had to reckon. The applications of 19.04.2017 is very much within the said time limit. Hence, the finding of holding the application delayed by 10 years is absolutely beyond the scope of Show Cause Notice and wrong as well. The time bar of section 11B cannot be invoked in this case as Section 11 B is applicable to the amount of duty or interest or such similar charges. The amount in question is neither of these liabilities as against the present appellant. It was the demand confirmed against the predecessor of the appellant from whom the appellant has acquired his property. Penalty - HELD THAT:- Since the refund of later amount has already been sanctioned, there appears no justification for rejecting the impugned amount of ₹ 3,50,000/-, the balance amount of said penalty imposed upon M/s. Regency Industries. Appeal allowed - decided in favor of appellant.
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