TMI Blog2008 (8) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, not acceptable – held that all types of refund claim be thereof excess duty paid or otherwise are to be filed under Section 11B - in terms of provisions of Section 11B of the Central Excise Act (as applicable to Service tax), refund claim is hit by the time limit – appeal of assessee rejected - ST/4/2005 - 974/2008 - Dated:- 12-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11B of the Central Excise Act and in terms of the same, it has been found that the refund claim is hit by the time limit prescribed in Section 11B of the Act. Therefore, he confirmed the adjudicating Authority's order in department's favour. 2. The learned Counsel argued the matter at length and submitted that the refund claim filed by them is not hit by the provisions of Section 11B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer. The appellant's contention that refund in respect of duty paid twice cannot be considered as refund of duty and is only the accounting error does not appeal to us as the debit entry made in the accounts is towards payment of duty only and therefore refund of these amounts has to be considered as refund of duty only. The PLA account and the credit accounts are required to be submitted to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act and no suo motu refund can be taken unless and until the department is satisfied that the incidence of duty has not been passed on." We have carefully considered the submissions made by both sides. We notice that the aspect pertaining to refund claim being hit by time-bar is now settled by the Larger Bench and, therefore, the findings recorded in para 12 of the said order is applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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