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JBM Auto Ltd. Versus Commissioner of Central Excise, Pune-I

2018 (2) TMI 803 - CESTAT, MUMBAI

Refund of the amount of interest paid on transfer/sale of assets to their joint venture unit - time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - even if an amount is paid under mistake of law, the limitation under Section 1 .....

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ant Shri V.K. Agrawal, Additional Commissioner (AR), for respondent This appeal has been filed by M/s. JBM Auto Ltd. against denial of refund. 2. Learned counsel for the appellant pointed out that they had transferred their factory to a joint venture .....

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tory was not transferred to the joint venture and the original unit continued to exist. Thus the registration number of the earlier unit as well as the new unit continued to exist. During audit, the appellant was asked to reverse cenvat credit of cap .....

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eir joint venture unit. A default memo was issued to the appellant asserting that the claim was barred by limitation under Section 11B of the Central Excise Act, 1944 as the interest was paid on 23.7.2009 whereas the refund application was filed on 3 .....

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pplicable to interest. Learned counsel for the appellant relied on the decision of Hon ble High Court of Bombay in the case of Parijat Construction vs. CCE, Nashik 2017-TIOL-2170-HC-MUM-ST and in the case of Hindustan Cocoa Products vs. UOI - 1994 (7 .....

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istake of law, the limitation under Section 11B is applicable. He argued that the decisions of Hon ble High Court of Bombay cited by learned counsel were passed without taking notice of the decision of Apex Court in the case of Anam Electrical Manufa .....

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tion 11B. Hon ble Apex Court in the case of Anam Electrical Manufacturing Co. (supra) has observed as follows:- Pursuant to the directions given in Mafatlal Industries v. Union of India - 1997 (89) E.L.T. 247 (S.C.) = 1996 (9) SCALE 457, the appeals/ .....

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oms Act in that behalf, such petition must be held to be untenable in law. Even if in any appeal, suit or writ petition, direction has been given that the refund application shall be considered with reference to the period of limitation prescribed in .....

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