TaxTMI 
TaxTMI 
TaxTMI 
2021 (3) TMI 788
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....time-barred under Section 11B of the Central Excise Act, 1944. Briefly the facts of the present case are that the appellants exported the excisable goods on payment of Central Excise duty and thereafter on 20/03/2013, appellant filed two rebate claims for an amount of Rs. 31,77,999/- (Rupees Thirty One Lakhs Seventy Seven Thousand Nine Hundred and Ninety Nine only) and Rs. 40,52,189/- (Rupees Forty Lakhs Fifty Two Thousand One Hundred and Eighty Nine only) [totally amounting to Rs. 72,30,188/- (Rupees Seventy Two Lakhs Thirty Thousand One Hundred and Eighty Eight only)] in respect of duty paid on goods exported. After following the due process, the original authority vide its order dated 18/06/2014 sanctioned the refund of Rs. 71,91,830/- (....
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....ffice to release the balance refund and thereafter vide letter dated 14/01/2019, appellant requested the Assistant Commissioner to release the balance amount of Rs. 16,04,530/- (Rupees Sixteen Lakhs Four Thousand Five Hundred and Thirty only) withheld from the rebate claim in view of the Order-in-Appeal dated 27/07/2015. Thereafter on 02/04/2019, a show-cause notice was issued to the appellant proposing to reject the refund on the ground of time-bar. After following the due process, vide Order-in-Original dated 29/04/2019, the original authority rejected the claim on time-bar and the appeal filed before the Commissioner (Appeals) was rejected. Hence, the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel....
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....She further submitted that the provision of Clause (ec) is relating to consequential refund of duty arising out of an appellate order and is applicable to cases where issue such as dutiability or rate of duty or value or availability of cenvat was decided by the appellate authority, Appellate Tribunal or any Court resulting in consequential refund. In such a situation, where no refund claim was filed earlier and the refund claim is being filed for the first time after the appellate order, the relevant date for filing refund will be the date of such appellate order. She also submitted that this provision is not applicable in the present case because the refund claim has not arisen consequent to any appellate order but has arisen on account o....
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....Tri.-Mum.) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant filed the refund claim on 20/03/2013 in respect of the duty paid on the goods exported. The Assistant Commissioner sanctioned the refund but appropriated an amount of Rs. 16,04,530/- (Rupees Sixteen Lakhs Four Thousand Five Hundred and Thirty only) towards arrears pending in another case and the said appropriation was set aside by the Commissioner (Appeals) and thereafter it was incumbent on the Department to refund the said amount of Rs. 16,04,530/- (Rupees Sixteen Lakhs Four Thousand Five Hundred and Thirty only). When the D....
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....und claims as per Section 27 of the Customs Act, 1962 within the statutory limit. Their claims had been rejected by the Assistant Commissioner (Refunds) and they had filed appeals before the lower appellate authority which had been allowed. However, they had not filed refund claims subsequent to receipt of such favourable orders from Commissioner (Appeals), as a decision in their favour on the claims already filed by them had been rendered by the Appellate Commissioner. Their claims had remained unsettled at the time when the Constitution Bench of the Hon'ble Supreme Court had examined the question of unjust enrichment and refund under Section 11B of the Central Excise Act/Section 27 of the Customs Act in the Mafatlal Industries Ltd. case (....
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....revision proceedings by the parties. Once a refund claim is filed, before the concerned authority, as has been done by the appellants in the present case, statutory requirement in this regard has been complied with by the claimant seeking refund under the Act. Refund application need not be made at each stage if the initial claim before the Assistant/Deputy Commissioner is not successful. The law laid down by the Apex Court in the Mafatlal Industries Ltd. is that all refund claims including those made pursuant to an Order-in-appeal/revision were subject to provisions of Section 11B of the Central Excise Act/Section 27 of the Customs Act. I am therefore, of the considered view that the appellants are eligible for the refund amounts claimed. ....