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2018 (5) TMI 1343 - AT - Central ExciseRecovery of erroneous refund - Gibberillic acid - appellant had claimed refund on the ground that benefit of N/N. 56/02-CE dated 14.11.2002 has been erroneously allowed to them - recovery u/s 11A of the Central Excise Act, 1944 - extended period of limitation - Held that: - the process and the product manufactured by the appellant were known to the department by way of periodical returns filed by the appellant wherein the process of manufacture was shown and the product was shown. Moreover, periodically audit also took place and refunds were sanctioned to the appellant. Therefore, it cannot be said that the appellant has suppressed material fact from the department - the extended period is not invokable in the facts and circumstances of the case. The refunds sanctioned to the appellant have already attained finality as the same have not been challenged - in the light of the decision of the Hon’ble Apex Court in the case of Priya Blue Industries [2004 (9) TMI 105 - SUPREME COURT OF INDIA], when the Hon’ble Apex Court has observed that The words "in pursuance of an Order of Assessment" only indicate the party/person who can make a claim for refund. In other words, they enable a person who has paid duty in pursuance of an Order of Assessment to claim refund. These words do not lead to the conclusion that without the Order of Assessment having been modified in Appeal or reviewed a claim for refund can be maintained. Refund allowed - appeal allowed - decided in favor of appellant.
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