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2022 (3) TMI 588 - AT - Central ExciseRefund of excess duty paid - rejection on the ground of time limitation and principles of natural justice - Calculation of duty payable as per the provisions of Rule 7 & 8 of the said Rules or not - HELD THAT:- As apparent on the facts of the record and has not been denied by the Department that the refund application of 30th August, 2017 was filed pursuant to the orders of this Tribunal passed on 11.10.2017 and also the another order of this Tribunal dated 03.11.2017, but proposal of rejecting the said refund claim on the ground of being filed beyond the stipulated period in terms of Provisions of section 11B (1) of Central Excise Act, 1944 has been accepted by Order-in-Original dated 30.04.2020. It was held that the period of April, 2012 was not the subject matter of SCN of 2012 rather the claim is barred by period of limitation as the amount prayed to be refunded was deposited as payment of excise duty on 03.04.2012 but the refund thereof has been filed on 18.04.2019. However, in view of the earlier orders of this Tribunal i.e. 11.10.2017 & 03.11.2017, the said findings are factually incorrect. Time Limitation - HELD THAT:- The relevant date as per Explanation B thereof in the given facts and circumstances is sub-clause (ec) thereof (as quoted above). Apparently and admittedly, the refund claim was initially filed on 30.08.2018 pursuant to the CESTAT Order dated 11.10.2017 and 03.11.2017. Relevant date for the refund claim is therefore, the date of aforesaid orders. Hence, it is held that claim of 30.08.2017 is well within the one year of the said relevant date. It is accordingly held that the refund claim has wrongly been held to be barred by time. Rejection thereof is liable to be set aside. The Department is again directed to calculate and compute the duty only on the basis of the days during which each of the machines were working and thus to strictly comply with the directions already given by the earlier orders of this Tribunal. Since admittedly an amount of ₹ 19,00,000/- has already been deposited. The Department has only to verify whether the amount of impugned refund claim of ₹ 9,50,000/- is correctly calculated by the appellant for the period of closure of one of the machines of the appellant during the impugned period of four months i.e. form March, 2012 to July 2012. Appeal allowed - decided in favor of appellant.
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