TMI Blog2021 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 11B of the Act are not applicable to the facts of the case to allege time limit prescribed under Section 11B of the Act is applicable to the facts of this case. The same view was taken by the Hon ble High Court of Karnataka in COMMISSIONER OF CENTRAL EXCISE (APPEALS), BANGALORE VERSUS KVR CONSTRUCTION [ 2012 (7) TMI 22 - KARNATAKA HIGH COURT] as well as the Hon ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of DG sets, the appellant recovered certain amount on account of transportation of DG sets but actually paid less amount to the transporters as compared to the amount collected from the buyer during the period 2004-2005. It was alleged that appellant is liable to pay duty on transportation charges over and above the actual payment made to the transporters, therefore, the proceedings were initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 has clearly stated that the amount paid by the appellant is not a duty therefore provision of 11B and time limit prescribed under Section 11B of the Act is not applicable to the facts of this case. To support this contention he relied on the decision of the Hon ble High Court of Karnataka in the case of Commissioner of C.Ex Bangalore Vs. KVR Construction reported in 2012 (26) S.T.R. 195 (Kar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim has been filed by the appellant is duty or a deposit ? 6. To ascertain the said fact, the order dated 19.01.2010 passed by the Ld. Commissioner (Appeals) is to be considered, wherein the Ld. Commissioner (Appeals) has held as under In the above, it can be concluded that in present case, the appellant was bound to the removal goods to their buyers at the agreed deed. Though, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case as the said case law deals with refund of duty, therefore, I hold that refund claim filed by the appellant is not barred by limitation. 8. Accordingly, the same is entertainable. Therefore, I set aside the impugned order and allow the appeal with consequential relief, if any. 9. The appeal is disposed of in the above manner. (Dictated and pronounced in the open court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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