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2017 (7) TMI 1033 - AT - Central ExciseRefund of excess amount paid - time limitation - Section 11B of Central Excise Act, 1944 - whether the refund claim filed by the appellant for refund of excess amount paid in terms of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 is to be considered by applying the provisions of Section 11B of the Central Excise Act, 1944 and whether such refund claim is admissible? Held that: - Provisions of Section 11B of the Central Excise Act, 1944 clearly indicate as to what is "relevant date". By applying the said meaning of "relevant date", in the case in hand, the relevant date for claiming the refund of any excess amount paid could be the date on which the appellant has debited the amount of 10% of the value of the exempted goods cleared from his factory which was 31.03.2009 and the refund claim has been filed with the office of the Assistant Commissioner, Central Excise on 27.06.2011. Provisions of Section 11B do not permit for filing the refund claim of any amount beyond the period of one year if the same are not paid "under protest". In the case in hand, appellant has not paid the amount for which refund claim has been preferred, “under protest”. On this ground itself, I find that the impugned order is correct and legal and does not suffer from any infirmity - appeal dismissed - decided against appellant.
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