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2022 (5) TMI 474 - AT - Central ExciseRejection of refund claim - deemed export - applicability of time limitation - application for refund was filed beyond the prescribed period of one year - Section 11B of the Central Excise Act, 1944 - HELD THAT:- It is not in dispute that the deemed export did not attract any Excise Duty and hence, it is not the duty of the appellant / taxpayer to repeatedly plead before the authorities that the project in which it was involved was a deemed export. Moreover, the fact that the appellant filed its refund claim immediately, though before a wrong forum, itself proves the bona fides of the appellant and hence, the same establishes the fact that there was an application for refund claim within the limitation period prescribed in the statute, though before a wrong forum. The purchase order coupled with the tax invoice also reflect the position which sufficiently establish the fact that the duty payment, which was not required to be made, but still having been paid, could only be under protest - Further, when the duty itself was not liable to be paid by virtue of N/N. 06/2006, the argument that the appellant was required to make the payment holds no water, as long as the Revenue does not suspect the involvement of the appellant as a sub-contractor. Appeal allowed - decided in favor of appellant.
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