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2018 (1) TMI 997 - HC - Central ExciseRefund of pre-deposit - period of limitation - Section 11 B(5) of the Central Excise Act, 1944 - Held that: - A refund will occur only if money is paid. Even, as per the orders passed by the CEGAT, the petitioner had pre-deposited such amount as a condition precedent for filing an appeal. Thus, the said deposit should abide by the final orders to be passed by the CEGAT in the petitioner's appeal petition. Such deposit amount cannot be appropriated towards the duty demand, unless and until the CEGAT dismissed the appeal. Thus, for all practical purposes, the said amount stood remained in a suspense account as a deposit pending appeal before the CEGAT. Therefore, Section 11 B(5) of the Central Excise Act, 1944 would have no application to the facts and cirucumstances of the case. Even assuming that the respondent construed the amount deposit as paid, limitation for filing application for refund can arise and will arise only after the order passed by the CEGAT dated 31. 10. 2002. Within hardly seven months from the said date, the petitioner made the first request, followed by remainder - Thus, going by these dates, the application filed by the petitioner is not hit by limitation. Petition allowed.
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