2021 (7) TMI 48

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....olation of Rule 3, 4 and 7 of Cenvat Credit Rules. the said proposal was initially confirmed vide Order-in-Original No. 67/104 dated 21.10.2004. The appeal thereof was dismissed vide Order-in-Appeal dated 01.03.2005. When the said order was assailed before this Tribunal, vide Final Order No. A/380/2012-Ex(BR) dated 31.03.2012, the demand and penalty was set aside. Department filed an appeal before Hon'ble High Court against the CESTAT order. However, vide order dated 21.04.2017, the department's appeal was dismissed due to monetary limit being less than Rs. 15 lakh. It is thereafter that the refund claim was filed on 19.02.2018 about the sum of Rs. 16,89,669/- as was deposited by the appellant vide TR 6 Challan dated 08.02.2003. However, vi....

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....t is submitted that date of decision of High Court is the relevant date for the claim of refund order under challenge is accordingly prayed to be set aside and appeal is prayed to be allowed. 4. On the other hand, it is submitted on behalf of the department that the appellant became entitled for the impugned refund after the Final order of CESTAT dated 31.03.2012. Hence, the impugned refund would have been filed within one year thereof. The refund is filed in the year 2018 is substantially beyond the period of limitation. As such, no infirmity has been committed by Commissioner (Appeals) while passing the impugned order. Appeal is accordingly, prayed to be dismissed. 5. After hearing the parties and perusing the entire record, it is o....

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....ion should not debar his claim. However, coming to mote controversy herein, since one year of limitation of refund, from the relevant date, definition thereof becomes important. Same is defined under section 11B itself. SECTION 11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an applica tion for refund of such duty to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] before the expiry of [six months] [from the relevant date] [[in such form and manner] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establi....

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....dence of such duty to any other person; (f) ....... (3) .... (4) ... (5) For the removal of any notification issued under clause (f) of doubts, it is hereby declared that the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.] [Explanation. - For the purposes of this section, - (A) .... (B) "relevant date" means, - (a) ... (i) ... (ii) ... (iii) .... (b) .... (c) .... (d) .... (e) in the case of a person, other than the manufacturer, the date of purchase o....