TMI Blog2018 (1) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant that terminal excise duty is refundable to them and the dispute arose only after issuance of circular by DGFT on 15.03.2013 that which authority is required to entertain the refund claim of terminal excise duty - bar of limitation is not applicable to the facts of this case. The matter is required to be remanded back to the adjudicating authority to keep the issue pending, till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot required to be paid vide Notification No.12/2012-CE (Serial No.336). While issuing invoices, the appellant clearly mentioned that the duty paid is refundable. Later on, in fact the terminal excise duty was to be refunded by DGFT but the DGFT vide circular dated 15.02.2013 has clarified that for the terminal excise duty refunds, the refund claims are to be entertained by the jurisdictional Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that it is the issue pending before the Hon ble Apex Court whether the said refund claim can be entertained by DGFT or by the jurisdictional Central Excise office. Therefore, in that circumstances, when there is doubt, refund claims cannot be rejected as time bar. 4. On the other hand ld. AR opposed the contention of the ld. Counsel. He submits that in this case, after the circular is issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g before the Hon ble Apex Court. In that circumstance, it is not sure that which authority has to entertain the refund claim. In that circumstance, bar of limitation is not applicable to the facts of this case. Therefore, the matter is required to be remanded back to the adjudicating authority to keep the issue pending, till the Hon ble Apex Court decide the issue whether the jurisdictional Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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