Appellant's Excise Act refund claim rejected as time-barred under Section 11B.

The Tribunal rejected the appellant's refund claim under Section 11B of the Central Excise Act, 1944, stating it was time-barred as per the one-year limit specified in the relevant provision. The Tribunal emphasized adherence to the specific provision for claims arising from appellate orders, upholding the lower authorities' decision due to the claim being filed after the prescribed period.

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Issues:
1. Applicability of limitations under second proviso to Section 11B of the Central Excise Act, 1944 on refund claim.
2. Interpretation of Circular No. 984/08/2014-CX regarding refund process.
3. Claim of refund of duty and interest under Section 11B of the Central Excise Act, 1944.
4. Deposit of duty demanded or penalty levied during the pendency of appeal under Section 35F of the Central Excise Act.
5. Time-limit for filing a refund claim under sub-clause (ec) of Explanation below Sub-Section (5) to Section 11B of the Central Excise Act, 1944.

Analysis:
1. The appellant sought a refund of an amount appropriated during the pendency of appeal before the CESTAT, arguing that it was a payment under protest not subject to the limitations of Section 11B of the Central Excise Act, 1944. The appellant relied on Circular No. 984/08/2014-CX and various judgments to support their claim.
2. The appellant contended that the appropriation during appeal should be treated as a pre-deposit, allowing for a simple letter for refund as per Circular No. 984/08/2014-CX. They argued that the Commissioner of Central Excise (Appeals) failed to consider the provisions of Section 11B and Section 35F of the Central Excise Act, 1944.
3. The Departmental Representative opposed the claim, citing the time-limit of one year under sub-clause (ec) of Explanation below Sub-Section (5) to Section 11B for refunds related to appellate orders. The Tribunal noted that the claim was filed after the prescribed period, thus not meeting the requirements of the specific provision.
4. The Tribunal emphasized that the refund claim was not a normal claim but a consequence of the CESTAT's Final Order, falling under a special provision (ec) of Section 11B. The Tribunal held that claims arising from appellate orders must adhere to the conditions of the specific provision, preventing a reduction to nullity.
5. The Tribunal found that the appellant's claim was filed after the one-year period specified in the relevant provision, leading to the rejection of the appeal. The Tribunal upheld the lower authorities' decision, concluding that there were no justifiable reasons to interfere with their findings.

This detailed analysis covers the issues raised in the judgment, providing a comprehensive overview of the legal reasoning and conclusions reached by the Tribunal.

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