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2020 (1) TMI 1060 - AT - Central ExciseRefund of pre-deposit - pre-deposit by making reversal of CENVAT credit with interest - time limitation - Section 11B of the Central Excise Act - Appellant submitted that any amount deposited at any time after adjudication should be treated as pre-deposit and consequently the period of limitation prescribed under Section 11B of the Central Excise Act has no application at all. - HELD THAT:- In the present case, instead of seeking waiver, the appellant paid the duty, interest and 25% penalty in terms of Section 35F and filed the appeal before the Commissioner (A) who finally allowed the appeal vide its Order dated 22.10.2013. Consequent to the allowing of the appeal of the Appellate Authority, the mandatory pre-deposit made by the appellant in terms of Section 35F of the Central Excise Act was required to be refunded by the Department to the appellant and the said amount was not refunded. Thereafter, the appellant wrote a letter dated 13.07.2017 claiming the amount paid by him at the time of filing the appeal before the Appellate Authority i.e. Commissioner (A). The Department instead of refunding the pre-deposit made by the appellant issued a SCN proposing to deny the refund under Section 11B of the Central Excise Act, 1944 on the point of limitation and consequently rejected the refund under Section 11B being barred by limitation. The impugned order rejecting the refund claim under Section 11B on limitation is not sustainable in law and the same is set aside by allowing the appeal of the appellant - the appellants are entitled to interest on the delayed refund immediately after the expiry of three months from the date of passing of the Order-in-Appeal - Appeal allowed - decided in favor of appellant.
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