2017 (11) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant Shri P Murthy, AR For the Respondent ORDER Per : M.V. RAVINDRAN These appeals are directed against Order-in-Appeal No.492/2014 CE dated 27.08.2014 and 364-366/2014 dated 26.06.2014. 2.  Since all the appeals are raising a common question of law and facts, they are being disposed of by a common order. 3.  Heard both sides and perused records. 4.  On perusal o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s as reported in 2010 (17) STR 3 (Mad.), wherein the Hon'ble High Court has stated that when the amount is paid in excess and is not payable, provision of section 11B of CE Act, 1944 are not applicable.  He would also submit that the Hon'ble High Court of Karnataka in the case of Kerala State Electricity Board vs. Others in WP(C) No.15508 of 2007, by a judgment dated 20.07.2012 also held in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of one year from the date of payment of duty.  The provisions of section 11B of Central Excise Act, 1944 are very clear that any refund application arising for any reason, the relevant date would be the date of payment of such an amount.  The plea of the learned representative for the appellant that these debits  are under mistake of law, needs to be rejected that they had paid t....