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Rejection of refund claim - time barred - Central ExciseExtract I have debited E.cess from the amount deposited under BED head of Account in 2007 . later in 2008,audit team objected and advised to deposit the duty amount afresh. accordingly i have deposited the said amount in E.Cess head of account and applied for refund of E.Cess payment made in 2007. The department rejected the refund application on ground of applicability of time bar u/s 11B of Central Excise Act, 1944. pl suggest me is it a case of refund of duty u/s 11B and is limitation of one year period is applicable. Relevant case laws may kindly be referred.
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