TaxTMI 
TaxTMI 
The manufacturer is eligible for refund of duty deposited ; PLA - Central Excise in terms of Notification 56/2002-CE dated 14/11/2002. The manufacturer in terms of Para 2B(a) of the notification referred to above was expected to file the claim for refund before the 7th of the next month. However he has filed the application for refund of PLA belatedly. The application was to be filed by 07/06/2015. However the application was filed on 24/06/2015. The refund was issued by the Department. However subsequently the Revenue has gone in appeal before the LD CCE (Appeals) stating that the refund was wrongly issed. Please advise on the manufacturers response and any case laws which favour the manufacturer.
Delay in filing application for refund of duty
26 Jul 2016 
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Delay in filing refund claim may not defeat entitlement where reliance on declaration cases is distinguishable.
A manufacturer received an excise duty refund under a notification but filed the refund claim after the prescribed monthly deadline; the Department has appealed, relying on cases about non submission of declarations, while commentators argue those precedents concern declaration requirements not present here and that the Department's contention as to late filing can be challenged by distinguishing declaration based forfeiture from procedural delay and by scrutinising returns and valuation. (AI Summary)
A manufacturer received an excise duty refund under a notification but filed the refund claim after the prescribed monthly deadline; the Department has appealed, relying on cases about non submission of declarations, while commentators argue those precedents concern declaration requirements not present here and that the Department's contention as to late filing can be challenged by distinguishing declaration based forfeiture from procedural delay and by scrutinising returns and valuation. (AI Summary)