2018 (1) TMI 1005

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Altaf (Asstt. Commr.) AR - for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, I find that the appellant, who is engaged in the manufacture of sugar, filed refunds claim on 19/02/2014, claiming refund of Education Cess and Secondary Higher Education Cess to the extent Rs. 1,83,057/- erroneously paid by them during the period July, 2009 to December, 2009. The same stands....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not claim the refunds subsequently, in the light of law declared by the Hon'ble Supreme Court in the case of Flock India - 2000 (120) E.L.T. 285. 3. I find that the short issue required to be decided in the present appeal, is as to whether the refund doing are required to be rejected, in terms of provisions of Section 11B of the Central Excise Act or the general limitation period of 3 years as ....