Refund claim for double duty payment not time-barred where the claim was already recorded in statutory declarations and returns.

Double duty payment gave rise to a refund claim that was held not to be barred by limitation under section 11B of the Central Excise Act, 1944. The assessee had already asserted the refund claim through the prescribed D 3 declaration and the related PLA and RT 12 entries within the relevant period, so the later filing of the formal refund application did not defeat the claim. The refund was therefore treated as timely and legitimately due, and the order granting refund was left undisturbed.

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Issues: Whether the refund claim arising from double duty payment was barred by limitation under section 11B of the Central Excise Act, 1944.

Analysis: The goods had suffered double duty payment, and the record showed that the assessee had made the necessary D 3 declaration and corresponding entries in the PLA account and RT 12 returns within the relevant period. The formal refund application was filed later, but the claim itself had already been asserted in the prescribed records and returns. In these circumstances, the later filing of the formal application did not defeat a refund that was otherwise legitimately due within the statutory period.

Conclusion: The refund claim was not to be treated as time-barred, and the order allowing refund required no interference.

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