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2014 (9) TMI 478 - MADRAS HIGH COURTDenial of refund claim - Bar of limitation - Held that:- In order to maintain a claim for refund in terms of Section 11B of the Central Excise Act, 1944, any person claiming refund of any duty of excise and interest, if any, paid on such duty, may make an application for refund of such duty and interest before the expiry of six months from the relevant date, in the manner prescribed and the application should be accompanied by such documents or other evidence to establish that the duty of excise has been paid. Second Proviso to Section 11B(1) provides that the limitation of six months shall not apply where any duty of excise has been paid under protest. On the facts noted above, admittedly, the appellant is not entitled to the benefit of Second Proviso to Section 11B(1). The relevant date for the purpose of this case, is the one as defined under Section 11B(5) Explanation (B)(e), which states that the relevant date shall be, in the case of a person other than the manufacturer, the date of purchase of goods by such person. Thus, the definition of relevant date clearly stares against the case of the appellant and as rightly held by the Tribunal, the claim for refund is only barred by limitation. Accordingly, no ground is made out to interfere with the order passed by the Tribunal. Decided against assessee.
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