TMI Blog2011 (1) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11B - There is no dispute that the refund claim has been filed under provisions of Section 11B - In view of this, the same would be covered by the limitation period prescribed under this section and since there is no dispute that the refund claim had been filed after expiry of the prescribed limitation period of one year from the relevant date, the same has been rightly rejected as time barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in process and also the inputs contained in the finished products lying in the stock. However, while paying this amount on 7/4/05, they paid an excess amount of Rs. 40,508/-. They realized this mistake only in November 2006 when refund application was filed under Section 11B of the Central Excise Act, 1944 on 14/11/06. This refund application was dismissed on the ground of time bar by the Deput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) s finding and emphasized that the claim for refund of claim is covered by Section 11B and since the refund claim has been filed under Section 11B, the department is bound by the limitation period prescribed therein. 5. I have carefully considered the submissions from both the sides and perused the records. 6. The claim for refund of the extra amount paid in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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