TMI Blog2020 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... within 1 year from the relevant date. The refund application filed by the appellant was considered by the original authority under Section 11B ibid and denied such benefit to the appellant on the ground of limitation. Since, the Central Excise statute clearly mandates the time limit for filing of the refund application, denial of the refund benefit solely on the ground of limitation by the original authority is inconformity with the statutory provisions inasmuch as the adjudicating as well as the appellate authorities are created under the statute and cannot interpret the provisions of law in a different manner than as provided by the legislature. The Hon ble Supreme Court in the case of COLLECTOR OF CE., CHANDIGARH VERSUS DOABA CO-OPER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.07.2004. Consequent upon reversal of such credit, the appellant had filed the refund application in terms of Section 11B of the Central Excise Act, 1944 in respect of the amount of Cenvat credit reversed by it. The refund application filed by the appellant was sought to be rejected on the ground that the claim is barred by limitation of time inasmuch as the appellant had filed the refund application after almost 13 years from the date of reversal of the Cenvat credit in question. The matter was adjudicated against the appellant in denying the refund benefit, which was upheld by the learned Commissioner (Appeals) vide the impugned order dated 23.08.2018. 3. The learned Advocate appearing for the appellant submits that since the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1988 (37) ELT 478 (S.C.) to state that in case of refund claim filed under 11B of the Act, the statutory provisions have to be strictly complied with by the authorities functioning under the statute and different interpretation cannot be placed in support of grant of refund benefit. 5. Heard both sides and perused the records. 6. It is an admitted fact on record that the appellant in this case had filed the refund application after almost 13 years from the date of reversal of Cenvat credit. Insofar as the time limit for filing of refund application is concerned, Section 11B ibid in clear and unambiguous term provides that the claim application should be filed within 1 year from the relevant date. The refund application filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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