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TMI Blog2021 (7) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... al bearing No.A/57928/2017-SM dated 10.11.2017. The said deposit is mentioned to have been made in the proceedingsconsequent to a search as was conducted on 21.05.2013 in the factory premises of the appellant where after it was alleged that the cenvat credit as taken by the appellant is based on the invoicesissued fraudulently by M/s. Dewas Conductors. The appellant was also found engaged in manufacture of MS Tanks. But was alleged clearing the same without payment of duty which was demanded and the demand was confirmed vide Order - in- original No.97 dated 18.11.2014. Pursuant to the said order that an amount of Rs. 10,30,000/- was paid by the appellant on 22.05.2013 and 27.05.2013. The said demand was confirmed by the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, learned D.R. has submitted the following chronology of events: Search conducted on : 21.05.2013 Deposit made on : 22.05.2013 & 27.05.2013 Show Cause Notice Notice issued on : 25.03.2014 Order-in-Original issued on : 18.11.2014 Order-in-Appeal issued on : 21.03.2017 CESTAT Order dated : 10.11.2017 Refund application filed on 10.07.2019 as per D.R. & 09.07.2018 as per Appellant 5. It is submitted that in March, 2014 itself the appellant got the knowledge that the duty liability out of the aforesaid deposited amount is confined to Rs. 7,77,058/- only. Hence, the refund claim should have been filed within one year of the said Show Cause Notice. However, it should have not been delayed beyond one year from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority below has wrongly invoked Section 11B ofCentral Excise Act to hold the impugned refund as barred by time. 9. Coming to the chronology of date-wise events as has been impressed upon by ld. D.R., it is clear that the entitlement of appellant to claim this refund got finalized after the order of this Tribunal on 10 November, 2017. The period of one year if at all would have been applicable, it had to reckon from the relevant date and not from the date of deposit as has been submitted by learned D.R. The relevant date in terms of 11 B (ec) shall be the date of the final order which is 10 November, 2017. The application for refund in question has been filed on 9 July, 2018 as is apparent from the documents annexed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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