Refund limitation runs from original presentation when claim is first filed before the wrong forum and promptly refiled.

A refund claim under Rule 5 of the Cenvat Credit Rules was examined for limitation under Section 11B of the Central Excise Act. Where the application was first filed before an office lacking jurisdiction and then promptly re-presented before the proper authority after return, the limitation period was treated as running from the original presentation, together with the brief interval taken to refile. On that basis, the refund claim was held to be within time and not time-barred.

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Issues: Whether the refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 was barred by limitation under Section 11B of the Central Excise Act, 1944.

Analysis: The refund application was first presented before an office lacking jurisdiction and was later returned. Upon being informed of the correct forum, the claimant refiled the claim within a short time. The period of limitation was therefore treated as running from the original presentation of the refund claim, together with the brief time taken to re-present it before the proper authority.

Conclusion: The refund claim was held to be within time and not time-barred.

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