Refund U/s 11B of CEA, 1944

[GOPAL CHOWDHURY]

Dear All,

As we are aware that refund U/s 11B of CEA,1944 is available within one year. The same is also applicable for refund under Rule 5 of CCR'2004.

In this regard I want to know that a company have filed a refund claim where CEx duty was paid on delay submission of proof of export, on export to SEZ unit.

The refund claim was filed after the lapse of 2 years from the date of payment of CEx duty.

We know that Section 11B not permitting this but when the company has paid the CEx duty, they wrote in the letter that duty was provisionally paid due to non submission of proof of export within the time prescribed.

Now I want to know can I take the interpretation that provisionally paid and paid under protest is same in this context.

As duty is eligible to the company but they where delayed in filing the refund claim.

Kindly let me know is it possible to take the stand that provisionally paid is meant as paid under protest. If any case law is there kindly let me know.

Thanks

AI Summary

Company Challenges Excise Duty Refund Denial; Seeks Clarification on 'Provisionally Paid' vs. 'Paid Under Protest' Under Section 11B A company filed a refund claim for Central Excise duty paid due to delayed submission of export proof to a Special Economic Zone (SEZ) unit. The claim was submitted two years after the duty payment, exceeding the one-year limit set by Section 11B of the Central Excise Act, 1944. The company initially stated the duty was provisionally paid due to the delay. The query seeks clarification on whether 'provisionally paid' can be interpreted as 'paid under protest,' which might allow for a refund despite the delayed claim. The response questions whether a final assessment was made in this case.