TaxTMI 
TaxTMI 
2018 (1) TMI 561
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....he refund application on the ground of limitation as well as doctrine of unjust enrichment. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 28.7.2017 has upheld the adjudication order only on the ground of limitation. In other words, the ld. Commissioner (Appeals) has not specifically recorded any findings with regard to unjust enrichment. 2. Heard both sides and perused the case records. 3. It is an admitted fact on record that the refund application was filed by the appellant under Section 11B of the Central Excise Act, 1944 claiming refund of service tax wrongly paid by it into the government exchequer. Since Section 11B ibid mandates that the refund claim has to be filed within the prescribed time limit of one ....
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....by relying on the said judgement of the Hon'ble Supreme Court, this Tribunal in the case of M/s Avadh Rubber Vs. CCE, Dehradun - 2017 (11) TMI 37-CESTAT-New Delhi has disallowed the refund claim, holding that the time limit prescribed under Section 11B of the Act is strictly applicable for entertaining the refund application. The relevant paragraphs in the said decision are extracted herein below: "7. In this context, the Hon'ble Supreme Court in the case of Daoba Co-operative Sugar Mills (supra) held that if the proceedings have taken under the Central Excise Act by the Department, the provisions of limitation prescribed in the Act alone will prevail with regard to applicability of the time limit for filing the refund claim. It has been f....
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....plication. Since the adjudicating /appellate authorities are created under the statute, are duty bound to obey the provisions contained therein. Therefore, I am of the considered view that rejection of refund application by the authorities below is in conformity with the statutory provisions. 9. In view of the law laid down by the Hon'ble Supreme Court in the above referred cases, there is no need for going through the decisions/ orders relied on by the appellant for deciding the issue differently. Further, I find that the ratio laid down by the Hon'ble Supreme Court (referred supra) has not been discussed or referred to in the decisions rendered by the judicial forums, as relied on by the counsel for the appellant. Thus, in absence of any....