2017 (4) TMI 891

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....ant None for respondent Per: Ramesh Nair 1. The issue involved in the present case is whether refund of an amount equal to 5% of the value of exempted goods reversed in terms of Rule 6 (3) of the Cenvat Credit Rules, 2004 is admissible and whether the time limitation of one year as provided under Section 11B is applicable. The fact of the case is that the appellant reversed an amount of R....

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....ct, 1944. Being aggrieved by the order-in-original, the respondent filed appeal before the Commissioner (Appeals), who allowed the appeal on the ground that the reversal of 5% / 6% under Rule 6 (3) of the Cenvat Credit Rules is not the payment of excise duty. The limitation provided under Section 11B is applicable only for excise duty. Therefore, the limitation provided under Section 11B is not ap....

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....13 was in compliance to the order-in-appeal dated 21/03/2013 which was not appealed against by the respondent. Therefore, this amount cannot be refunded. He placed reliance on the following judgements: a) Miles India Ltd. - 1987 (30) ELT 641 (SC) b) Sri Balaji Cylinders Pvt. Ltd. - 2014 (304) ELT 84 (Mad) c) TVS Motor Company Ltd. - 2014 (303) ELT 520 (Mad) d) Western Coalfields Ltd. -....

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....ction 11B. Accordingly, limitation provided under Section 11B shall not be applicable in the present case where the respondent sought refund of an amount reversed in terms of Rule 6 (3) of Cenvat Credit Rules. Therefore, the learned Commissioner in principal rightly held that the time limit is not applicable in the case of refund of amount paid in terms of Rule 6 (3) of the Cenvat Credit Rules. Ho....