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2016 (2) TMI 108 - AT - Central ExciseClaim of refund - relevant date - entitlement to refund after final judgement - period of limitation - whether or not the appellant filed the claim for refund in time as per Section 11B of the Central Excise Act, 1944? - Held that:- As per Section 11 B, the relevant date means "in case where the duty becomes refundable as consequent of judgement, decree, order, or direction of appellate authority, appellate Tribunal, or any court, the date of such judgement, decree, order, or direction". It is an admitted fact that the present claim for refund arose consequent on the order dated 3.5.2011 of the Commissioner (Appeals). The refund claim in proper form was filed by the appellant on 23.02.2013. As find that the appellant's plea that their communication dated 19.09.2011 addressed to the Superintendent of Central Excise, in connection with the recovery proceedings of arrears cannot be accepted. Firstly, such fax communication dated 19.09.2011 could not be placed on record by the appellant for examination of the contents. Secondly, the Original Authority had given a factual finding as to whether the said communication can be treated as a valid document for determining the relevant date. He recorded that the said communication deals with recovery of outstanding arrears and also mentions about amount of ₹ 2,58,025/- due to the appellant. It is also to be noted that immediately on receipt of communication dated 19.09.2011, the Dy. Commissioner informed the appellant to file a claim as per procedure and, if necessary, may seek guidance of jurisdictional Range Officers. Even after receipt of such communication, the appellant did not file any claim for refund though they had much more than six months time before the time limit. The claim was filed only on 23.02.2013.
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