2009 (8) TMI 947 - AT - Central Excise

Appellate Tribunal directs reconsideration of time-barred refund claim under Central Excise Act

The Appellate Tribunal CESTAT MUMBAI allowed the appeal and remanded the case back to the Commissioner (Appeals) for further consideration in accordance ... - The Appellate Tribunal CESTAT MUMBAI, consisting of Shri P.G. Chacko and A.K. Srivastava, JJ., examined a case where an appeal was made against the rejection of a refund claim by the Commissioner (Appeals). The appeal concerned a demand for interest by the jurisdictional Superintendent on an amount of Rs. 77,34,708/- held to be payable by the assessee. The Tribunal directed the appellant to reverse the credit from their RG23A Part-II and file a refund claim under Section 11B of the Central Excise Act. The original authority rejected the refund claim as time-barred and unjust enrichment. The Tribunal, after considering arguments from both sides, found that the refund claim should not have been rejected as time-barred based on Rule 7(6) of the Central Excise Rules, 2002. The Tribunal remanded the case back to the Commissioner (Appeals) for further consideration in accordance with the provisions of Rule 7(6) of the Central Excise Rules, 2002. The appeal was allowed by way of remand. The order was pronounced in court.