TaxTMI 
TaxTMI 
2016 (11) TMI 15
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....er No.26779/2013 dated 15.10.2013 passed in appeal E/2398/2011-SM. The Hon'ble High Court directed that the matter is to be heard for de novo decision along with appeal E/309/2008 and to pass orders on both appeals. 2. The facts of the case in appeal No. E/309/2008 is as follows: (i) The assessee is engaged in the manufacture of pressure vessels which are nothing but LPG gas cylinders, for supply to oil companies such IOCL, BPCL, HPCL, etc. The supply of gas cylinders to buyers is covered by contracts with a price variation clause. The disputed period is July 1999 to October 2000. The assessee paid central excise duty on the gas cylinders at the time of clearance from their factory on the provisional price communicated by the oil comp....
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....nt of interest on the delayed refund which was rejected by the original authority. When the claim for interest was carried in appeal before the Commissioner (A), the same was dismissed. Hence the assessee is in appeal before the Tribunal in appeal No. E/2398/2011. 3. Heard Shri Raghavendra B. Hajer, learned advocate for the assessee and Shri Mohammed Yousuf, learned AR for the Revenue. 4. The Revenue s submission is that refund of any amount paid as Central Excise duty is governed by the provisions of Section 11B. Since the refund claim stands filed on 24.8.2006 for duty paid during the period July 1999 to October 2000, the same is hit by time bar, inasmuch as the claim stands filed very much beyond the time limit of one year in Secti....
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....t has held that all refunds need to be subject to the provisions of limitation under Section 11B of the Central Excise Act. He placed reliance on various case laws including: (i) Josh P. John and Ors. Vs. CCE vide Final Order No.21349 to 21469/2014 dated 20.8.2014 (ii) CC vs. Anam Electrical Manufacturing Co.: 1997 (90) E.L.T. 260 (S.C.) 7. In respect of appeal No.E/2398/2011, the issue is in a short compass. If refund is held as payable, the related question in this appeal is whether the interest is liable to be paid to the assessee in terms of Section 11BB. If interest is held payable, then from what date should it be paid. 8. The refund of any amount paid as excise duty is subject to the terms of provision of Sect....
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....ion of the Tribunal in the Kurnool Cylinders case (supra) wherein the Tribunal has held that the assessments may be deemed to be provisional under Rule 9B even though the formalities have not been observed. To the pointed query from the Bench, the learned advocate appearing for the assessee confirmed that the prices for the disputed period were revised downwards and the same was adjusted and finalised by October 2001. 9. We are of the view that refund of any amount paid as excise duty can be refunded subject to provisions of Section 11B of the Central Excise Act. This will require filing of refund claim within the time limit prescribed therein and observance of all other conditions. It is an admitted position in the present dispute that ....