2021 (8) TMI 298

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....esentative for the Respondent ORDER The above case was taken up for hearing and Shri A. Niraikulam, Learned Consultant, appeared for the appellant and Shri S. Balakumar, Learned Departmental Representative, appeared for the Revenue. 2.1 It is the case of the appellant that they were engaged in chit fund business and after the introduction of negative taxation regime, they were compelled to pay ....

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....ST (REF) dated 31.01.2019 rejected the refund claim as being hit by the limitation of time as prescribed under Section 11B of the Central Excise Act, 1944. On first appeal, the First Appellate Authority also having rejected the appellant's appeal, the present appeal has been filed before this forum. 4. Heard both sides and perused the documents as well as the decisions filed in support. 5. It is....

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....t aside. 6. There is no doubt that Section 11B ibid. prescribes the period of limitation for filing the refund claim, but admittedly here, the application for refund was filed on 19.01.2018; the date of the judgement of the Hon'ble Supreme Court is 07.01.2014. There is a clear four-year delay in filing the refund claim. My view therefore is that the appellant is not entitled for any interest for ....