2017 (7) TMI 792

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.... April, 2014 to March, 2015. The show cause notices were issued to deny the refund claim as they have filed to require documents and thereafter, the refund claim was adjudicated and it was held by the adjudicating authority the claim is time barred. The appeal was filed against the order of rejection of refund claim and the ld. Commissioner (A) allowed the refund claim holding that the refund claims were filed within time. Aggrieved from the said order, the Revenue is in appeal before me on the ground that the refund claim filed by the respondents are barred by limitation as prescribed under Section 11B of the Customs Excise Act, 1944. 3. The ld. AR relied on the decision of the Hon'ble High Court of Madras in the case of Celebrity Designs....

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....lebrity Designs India Pvt. Ltd. (Supra) wherein the Hon'ble High Court observed as under: 10. In view of the specific provision, Section 11B which prescribes the limitation date and the Notification 11 of 2002, dated 01.03.2002, which the department failed to enclose in the typed set of papers and in all fairness produced before this Court by the Counsel for the first respondent, it is clear that refund application should be filed before the expiry of the period specified in Section 11B of the Central Excise Act. 7. As the relevant date has been defined by the statute in Section 11B of the Act, itself which reads as under: Relevant date means: (a) In the case of goods exported out of India where a refund of excise duty paid is available....