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2023 (5) TMI 859 - AT - Central ExciseSeeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - HELD THAT:- The undisputed fact is the amount sought to be claimed as refund of unutilized Cenvat credit was in fact never claimed as Cenvat credit on any of the ER-1s filed by the appellant. As these amounts were never claimed as Cenvat credit, this cannot be lying as unutilised balance with the appellant. The refund claim on this primary ground itself is not maintainable. It is also observed that the refund claim has been filed nearly after the lapse of 14-15 years of the date of the communication referred. The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. Appeal filed by the appellant is dismissed.
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