2017 (2) TMI 57

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....e R1 : Mr.R.Raghavan JUDGMENT ( Judgment of the court was made by Huluvadi G. Ramesh, J. ) Heard Mr.A.P.Srinivas, learned counsel appearing for the appellant and Mr.R.Raghavan, learned counsel appearing for the first respondent. 2. This appeal is filed by the Department under section 35G of the Central Excise Act, 1944 against the Final Order No.597 of 2009 dated 11.5.2009 on the file ....

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....ter, a claim for refund has been filed by the respondent on 16.1.2001, to the tune of Rs. 1,00,471/- since already the amount was already reduced for the balance amount. However, the Department has issued a show cause notice on 19.2.2001, rejecting the refund claim as time barred under section 11-B of the Central Excise Act, 1944, against which, an appeal was preferred in Appeal No.35 of 2002. The....

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....s right in allowing the refund of duty without applying the time limit as prescribed under Section 11-B of the Central Excise Act, 1944" 5. We find that the duty has been refunded at the appellate stage. Thus, the date of claim would have to partake to the original date and not from the subsequent date. Thus, the view that the claim is a time barred one is not correct, insofar as the claim shou....