TMI Blog2013 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The respondent has fairly stated that they will not insist upon cash refund - The respondent company has taken credit of the amount and intimation to that effect has been given to the Assistant Commissioner, Central Excise within time. Applicability of Limitation - Whether the time limit prescribed under Section 11B is applicable in the case of refund claim under Rule 5 of CCR, 2004- Held that:- The amount involved in the appeal is less than ₹ 10 lacs and no question of constitutional validity of any provision of Act or Rule is involved nor any Notification/Instruction/Order or Circular has been held illegal or ultra vires, the appeal in view of the Instructions dated 17.8.2011 issued by the Central Board of Excise & Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for filing the central excise appeal in the High Court is Rs.10 lacs unless the constitutional validity of any provision of an Act or Rules is under challenge, and where any Notification/Instruction/Order or Circular has been held illegal or ultra vires. 4. In the present case, we find that four different appeals should have been preferred by the department and in such case each of the appeals would be for an amount lower than Rs. 10 lacs. In any case even if the amount of all four appeals is taken together, the total amount comes to Rs.9,77,884/-, which is less than Rs.10 lacs and that the appeal also does not fall in any of the exceptions in Clause-3 of the Instructions dated 17.8.2011. 4. Shri Rakesh Kumar, appearing for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned, the respondent has fairly stated that they will not insist upon cash refund. The respondent company has taken credit of the said amount and intimation to that effect has been given to the Assistant Commissioner, Central Excise within time. 9. On the question of limitation is concerned, we are of the view that since the amount involved in the appeal is less than Rs. 10 lacs and no question of constitutional validity of any provision of Act or Rule is involved nor any Notification/Instruction/Order or Circular has been held illegal or ultra vires, the appeal in view of the Instructions dated 17.8.2011 issued by the Central Board of Excise Customs, Department of Revenue, Ministry of Finance is not required to be heard. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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