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of <h1>Refund claims under Central Excise Act: Payment date crucial. Tribunal emphasizes literal tax statute interpretation.</h1> <h3>M/s Alembic Ltd. Versus Commissioner of Central Excise, Customs (Appeals) –Vadodara</h3> M/s Alembic Ltd. Versus Commissioner of Central Excise, Customs (Appeals) –Vadodara - TMI Issues: Refund claims rejected on the ground of limitation - Relevant date for computing the period of limitation under Section 11B of the Central Excise Act 1944.Analysis:The appeals were filed against the orders passed by the Commissioner of Central Excise, Customs (Appeals) Vadodara-I rejecting refund claims for duty paid on discounts passed after goods clearance from depots. The appellant argued that the relevant date for computing the limitation period should be the time of sale from depots, as data on discounts for refund claims was available only post-sale. On the other hand, the Revenue contended that the date of duty payment should be considered the relevant date in the absence of provisional assessment. The Tribunal analyzed Section 11B of the Central Excise Act 1944, defining the 'relevant date' for refund claims. It concluded that the payment of duty should be the basis for computing the limitation period, not the sale time from depots. The Tribunal emphasized literal interpretation of tax statutes, citing the principle that if a person falls within the statute's language, they must be taxed, regardless of hardship. Equitable construction is not permissible in taxing statutes, and strict interpretation is required. The Tribunal upheld the orders rejecting the refund claims, dismissing the appeals as devoid of merit.In conclusion, the Tribunal determined that the relevant date for refund claims under Section 11B of the Central Excise Act 1944 is the payment of duty, not the sale time from depots. The decision was based on a literal interpretation of tax statutes, emphasizing adherence to statutory language without adding or subtracting from its meaning. The Tribunal cited legal principles supporting strict construction of tax statutes and upheld the rejection of refund claims, dismissing the appeals.
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