2018 (1) TMI 408

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....e appellant is in appeal against the impugned order rejecting the refund claim as time-barred. 2. The brief facts of the case are that the appellant filed refund claim on 15.10.2014 for the clearances made during the period September, 2012 to December, 2012, to Oil India Limited on international competitive bidding for which Central Excise duty was not required to be paid vide Notification No.12/....

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....hat terminal excise duty paid by them is refundable to them. In that circumstances, duty pay by them is to be treated as duty paid under protest, in terms of Hon'ble Apex Court in the case of India Cement Limited Vs. CCE - 1989 (41) ELT 358 (SC). Therefore, the time-limit prescribed under Section 11B of the Act is not applicable. He also submitted that it is the issue pending before the Hon'ble Ap....

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.... 11B of the Act. I find that, it is a fact on record that on the invoices it is mentioned by the appellant that terminal excise duty is refundable to them and the dispute arose only after issuance of circular by DGFT on 15.03.2013 that which authority is required to entertain the refund claim of terminal excise duty. The said issue is pending before the Hon'ble Apex Court. In that circumstance, it....