TMI Blog2017 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year from the date of payment of duty - The provisions of section 11B of Central Excise Act, 1944 are very clear that any refund application arising for any reason, the relevant date would be the date of payment of such an amount - appeal dismissed - decided against appellant. - E/23173, 23714/2014, E/20278 and 20279/2017 - Final Order No. 22278-81/ 2017 - Dated:- 27-9-2017 - Shri M.V. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they had by mistake debited/paid the amount equal to 10% of the value of the goods cleared for export, under mistaken impression that the said goods are exempted. 6. After noticing such an error in the books of accounts, they applied for the refund of the said amount. 7. The learned representative submits that the law is settled in this case. Recently by the Hon ble High Court of Madras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the appeal could not be considered inadvertent mistake, as appellant is, in an organized sector and is aware of all the Central Excise law and procedures. 9. On careful consideration of the submissions made, I find that the facts are not much in dispute and the dates as stated by the learned DR on filing of the refund claims for the relevant period in question was definitely beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Madras in case of Natraj and Venkat Associates, relied upon the authorized representative on appellants has been reversed as reported in 2015 (4) S.T.R. 31 (Mad.). 12. In view of the foregoing, I hold that the impugned orders are correct and legal and does not require any interference. 13. The impugned orders are upheld and the appeals are rejected. (Order was pronounced in Open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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