Refund claims are tested on the original basis stated, and a later shift to different duty payment cannot defeat limitation.

A refund claim must be assessed on the duty payment and grounds stated in the original application; a later attempt to recast it as a claim for a different duty payment cannot cure limitation. The refund application and accompanying letter identified the duty originally paid on the first clearance and the same gate pass and debit entry, so the later plea that it related to duty paid on re-clearance was treated as a new claim raised after the prescribed period. On that basis, the claim was time-barred under Section 11B of the Central Excises and Salt Act, 1944, and the appellate authority erred in allowing refund on a different footing.

---

---

Issues: Whether the refund claim was barred by limitation and whether it related to the duty originally paid on the first clearance or to the subsequent duty paid on re-clearance of the returned goods.

Analysis: The refund application and the accompanying letter specifically claimed refund of the duty amount originally paid on the first clearance and referred to the same gate pass and debit entry. The later plea that the claim was for excess duty paid on re-clearance was raised only in reply to the show-cause notice and amounted to a new claim. The Tribunal held that the earlier application could not be read as a claim for the later payment. On the facts, the claim as originally made attracted the limitation applicable to a refund claim under Section 11B of the Central Excises and Salt Act, 1944, and the respondents could not shift the basis of refund after expiry of the prescribed period.

Conclusion: The refund claim was time-barred as originally filed, and the Collector (Appeals) erred in treating it as a claim for the subsequent payment of duty.

Final Conclusion: The appeal was allowed and the order granting refund was set aside.

Ratio Decidendi: A refund claim must be tested on the basis of the duty payment and grounds actually set out in the original application, and a later shift to a different duty payment cannot cure limitation under the refund provisions.

---