TaxTMI 
TaxTMI 
Our client a SEZ unit was ordered a refund of excise duty in April 2007 by CESTAT.(The duty was paid under protest)The refund order quantified the amount but was subject to unjust enrichment.Excise authorities refused to accept the refund claim pursuant to order on the pretext that client is covered by customs jurisdiction only.Customs authorities also did not respond to formal refund claim filed in April 2008.Finally a formal refund claim was made to Excise authorities in April 2009. The queries are 1. Is it mandatory to file a formal refund claim for refund pursuant to CESTAT order.Does 1 year limitation period apply for filing refund claim pursuant to CESTAT order.Are there any case laws , circulars favouring client. Members may give their views
Formal refund claim for refund pursuant to CESTAT
10 Sep 2009 
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Refund claim procedure: one-year limitation runs from appellate order; jurisdictional confusion should not prejudice the claimant.
CESTAT authority indicates the one-year limitation for refund runs from the date of the appellate order. Where jurisdiction between customs and excise was unclear, an earlier refund application filed with customs should be weighed to avoid prejudicing the claimant, and the tribunal-quantified refund remains subject to unjust enrichment scrutiny. (AI Summary)
CESTAT authority indicates the one-year limitation for refund runs from the date of the appellate order. Where jurisdiction between customs and excise was unclear, an earlier refund application filed with customs should be weighed to avoid prejudicing the claimant, and the tribunal-quantified refund remains subject to unjust enrichment scrutiny. (AI Summary)