2018 (4) TMI 2006 - AT - Central Excise

Rejction of refund claim on the premise that the same has been barred by limitation as prescribed under Section 11B of the Central Excise Act 1944 - HELD THAT - Considering the fact that the Larger Bench of this Tribunal in the case of M/S VEER OVERSEAS LTD. VERSUS CCE PANCHKULA 2018 (4) TMI 910 - CESTAT CHANDIGARH wherein it has been held that in the case where the refund claim has been filed under Section 11B of the Act in that circumstances the time limit prescribed under Section 11B of the Act is applicable therefore there are no infirmity in the impugned order rejecting the refund claim as time barred. Therefore the appeal filed by the appellant is dismissed.

Summary

The judgment from the CESTAT Chandigarh, presided over by Hon'ble Mr. Ashok Jindal, addresses an appeal concerning the rejection of a refund claim. The appellant's claim was denied based on the limitation period specified under Section 11B of the Central Excise Act, 1944. The Tribunal referenced a decision by its Larger Bench in the case of Veer Overseas Limited, which affirmed that the time limit under Section 11B is applicable to refund claims. Consequently, the Tribunal found no error in the rejection of the refund as time-barred and dismissed the appeal.