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2020 (2) TMI 1054 - AT - Central ExciseRefund of Central Excise Duty - allegation that the appellants were indulging in evasion of Central Excise Duty - rejection of refund on the ground of time limitation - HELD THAT:- The Delhi Bench of the Tribunal in the case of MAHANAGAR TELEPHONE NIGAM LTD. VERSUS C.S.T. - DELHI [2016 (12) TMI 1276 - CESTAT NEW DELHI] was seized of a more or less similar issue and was dealing with refund under Section 11B of the Central Excise Act, 1944, as in the case on hand. The Delhi Bench after considering the rival contentions has held that the refund claim finally stands settled only with the order of the apex court. Hence the date of the judgment of the Hon. Supreme Court is to be considered for determining the relevant date in this case i.e. 4.7.2012. The refund claim stands filed on 21.8.2012, which is within a period of 1 year as permitted under Section 11(B), thus, refund claim is filed in time. From the discussions of the Delhi Bench, which has found that the claim for refund, which was made after the dismissal of SLP, was correct and the same applies to the case on hand also, since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its cross-objection), the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for refund could be filed. The appellant’s claim for refund is not hit by limitation - Appeal allowed - decided in favor of appellant.
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