TMI Blog2021 (12) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... duty which was paid not actually payable in terms of N/N. 108/95-CE therefore, the amount paid is not duty but deposit accordingly, the time limit as provided under Section 11B would not apply. There is no dispute that at the time of clearance of the goods, the appellant have paid the excise duty subsequently, they realize that duty was not payable in terms of N/N. 108/05-CE however, the natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der No. A/12579/2021 - Dated:- 2-12-2021 - Hon'ble Member (Judicial), Mr. Ramesh Nair For the Appellant : None. For the Respondent : Shri. R.P. Parekh, Superintendent (Authorized Representative). ORDER RAMESH NAIR The issue involved is that whether the appellant s refund claim of excise duty paid on goods which were eligible for exemption Notification No. 108/95-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order. He also filed a compilation of notification and case law vide letter dated 24.11.2021 which is taken on record and considered. 4. After careful consideration of submission made by Learned AR and perusal the records, I find that the stand of the appellant is that the duty which was paid not actually payable in terms of Notification 108/95-CE therefore, the amount paid is not duty bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g creature under the statute is governed by the same statute wherein statutory time limit has been provided under Section 11(B), therefore, the statutory time limit provided by the act cannot be ignored. Their Lordships in the various High Courts have inherent power to relax the time limit but this Tribunal has no power to do the same. Therefore, the refund being clearly time bar, was rightly reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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