2013 (10) TMI 1241

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....ndent: Dr. J. Nagori, A.R. JUDGEMENT Per: Mr. H.K. Thakur; This appeal has been filed by the appellant against Order-in-Appeal No. RS-366-SRT-II dated 24.11.2006 passed by Commissioner (Appeals), Surat-II. The issue involved is that appellant filed refund claim of duty paid for the period June 2000 to October 2003 on 14.10.2005. The duties were not paid under protest. The refund claim was....

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....dered the arguments made by both sides and perused the case records. As per Section 11B(1) of the Central Excise Act, 1944, any person claiming refund of any duty has to be make a refund application within one year from the 'relevant date'. Relevant date as per Section 11B (5) (B) (f) means the date on which duty is paid by an assessee. However, second proviso to Section 11B (1) further conveys th....