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The appellants claimed that the entire amount of service tax paid by them should be considered as a deposit u/s 35FF of the Central Excise Act, 1944, and sought a refund. However, the refund arose only after a de novo order dropped the duty amount of Rs.12,99,411/-. According to Section 11B Clause (ec), the relevant date for filing a refund claim is the date of the judgment, decree, order, or direction of the appellate authority, Appellate Tribunal, or court. The appellant should have filed a refund claim by 20.03.2021, but they filed it u/s 35FF on 07.05.2021, which was received by the Revenue on 15.06.2021. Therefore, the claim is barred by limitation u/s 11B of the Central Excise Act, 1944. The Commissioner (Appeals) correctly held that only the pre-deposit amount of 7.5% of Rs.16,97,430/- is eligible for refund. Regarding the notice before rejecting the refund claim, the appellant made submissions during the personal hearing on 18.08.2021, which were considered in the order. There was no violation of natural justice principles.
The appellants claimed that the entire amount of service tax paid by them should be considered as a deposit u/s 35FF of the Central Excise Act, 1944, and sought a refund. However, the refund arose only after a de novo order dropped the duty amount of Rs.12,99,411/-. According to Section 11B Clause (ec), the relevant date for filing a refund claim is the date of the judgment, decree, order, or direction of the appellate authority, Appellate Tribunal, or court. The appellant should have filed a refund claim by 20.03.2021, but they filed it u/s 35FF on 07.05.2021, which was received by the Revenue on 15.06.2021. Therefore, the claim is barred by limitation u/s 11B of the Central Excise Act, 1944. The Commissioner (Appeals) correctly held that only the pre-deposit amount of 7.5% of Rs.16,97,430/- is eligible for refund. Regarding the notice before rejecting the refund claim, the appellant made submissions during the personal hearing on 18.08.2021, which were considered in the order. There was no violation of natural justice principles.
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