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2021 (3) TMI 816 - AT - Central ExciseRefund of CENVAT Credit - time limitation - although the amount paid by the appellant under protest during the course of investigation itself but when adjudication order passed the same was appropriated - HELD THAT:- As Section 11B itself states that the limitation of one year as prescribed under Section 11B shall not apply wherein any duty or interest if any paid on such duty has been paid under protest. Further the Master Circular itself has directed to their departmental officer that in all the cases where appellant authority has decided the matter in favour of the appellant, the refund alongwith interest is to be paid to the appellant within 15 days of the receipt of the letter of the appellant seeking refund irrespective of whether or the order authorities proposed challenged by the department or not. As departmental circular as well as the provisions of law are very much clear that when duty is paid under protest the time limit prescribed under Section 11B is not applicable therefore, the authorities below has misplaced being have not interpreted the law and unnecessarily drag the appellant into litigation up to the level of this Tribunal - the appellant is entitled to claim refund along with interest and the same is to be sanctioned to the appellant within 30 days of receipt of this order. Appeal allowed - decided in favor of appellant.
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