9911796707
TMI Blog2018 (1) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER Per: Archana Wadhwa After hearing both the sides, I find that the appellant, who is engaged in the manufacture of sugar, filed refunds claim on 19/02/2014, claiming refund of Education Cess and Secondary Higher Education Cess to the extent Rs. 1,83,057/- erroneously paid by them during the period July, 2009 to December, 2009. The same stands rejected by the authorities below on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of law declared by the Hon'ble Supreme Court in the case of Flock India - 2000 (120) E.L.T. 285. 3. I find that the short issue required to be decided in the present appeal, is as to whether the refund doing are required to be rejected, in terms of provisions of Section 11B of the Central Excise Act or the general limitation period of 3 years as available under the limitation Act has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has held that refunds claim filed before the departmental authorities are to be governed by the time bar provided in the statute and general law of limitation is not applicable. It was also observed that though the High Court have applied the period of limitation of 3 years by invoking their extraordinary jurisdiction, the same, is inapplicable to the cases, where refund application are filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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