TaxTMI 
TaxTMI 
2021 (8) TMI 72
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....after almost one year, appellant filed refund claim for the amount of duty interest penalty paid during investigation of demand case. The refund was rejected on the ground of time bar by the adjudicating authority vide Order-In-Original 10/CE/Ref/13-14 dated 09.07.2013. Being aggrieved by the said order appellant filed appeal before the Commissioner (Appeals) who vide impugned order dated 27.02.2014 allowed the refund of penalty on the ground that the refund of penalty is not governed by section 11B. However, rejected the appeal for the refund of duty and interest paid by the appellant being hit by limitation of time. Thereafter the appellant filed an appeal before this tribunal, this tribunal vide order dated 13.10.2017 dismissed the appea....
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....d of pre-deposit even no formal application is required,merely a letter informing about the appeal being allowed the department must refund the amount. He placed reliance on the board circulars and the judgments as under: * CBEC Circular No. 275/37/2K-CX-8A dated 02.01.2002 * CBEC Circular No. 984/8/2014-CX dated 16.09.2014 * Nelco Limited reported in 2002-144-ELT-56 (Bom) confirmed by SC reported in 2002-144-ELT-A104(SC) * Eveready Industries India Ltd reported in 2017-357-ELT-11(ALL) * KVR Construction reported in 2012-26-STR-1952(Kar) confirmed by SC 22018-14- GSTL-J70(SC) * Mahalaxmi Exports reported in 2010-258-ELT-217(Guj. H.C) * Pricol Ltd Reported in 2015-320-ELT-703 (Mad) * Krishi Upaj Mandi Samiti reported in 2020-....
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....poration Ltd. [2015 (317) ELT (Tri- Mum)] * India Medtronic Pvt. Ltd. [Order No. A/12615/2018] * M/s Petronet LNG Limited [A/11614/2018] * M/s Vts Directorate [A/10438/2018] 4. I have carefully considered the submission made by both the sides and perused the records. I find that the learned counsel appearing on behalf of the appellant has mainly argued that since this amount was paid before filing of appeal the same should be treated as pre-deposit in terms of section 35F. Therefore, the refund of said amount will not be governed by the provision of Section 11B. He placed reliance on those judgments wherein deposit was provided as pre- deposit under section 35F. I find that the appellant has very consciously paid the amount of duty u....
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....te in the case of the refund of any amount paid, the relevant date is from the date of the order by which such demand is dropped. In the present case one year period is applicable from the dropping of demand by this tribunal in the demand case. The appellant has admittedly filed the refund after one year from the passing of the tribunal order whereby demand was set aside. Therefore, in terms of the sub clause (ec) of clause (B) of section 11B, the refund claim filed after one year from the relevant date is clearly time bar. 4.3 I further observed that it is evident from the record that the appellant during the course of investigation deposited the amount of duty, interest and 25% penalty on 10.02.2006 in order to avail the benefit of Secti....
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....red that the interest under section 11AB shall be payable on the amount paid by the person under this sub-section and also on the amount of short-payment of duty, if any, as may be determined by the Central Excise Officer, but for this sub-section.] [ Explanation 3 .-For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made there under shall be imposed in respect of payment of duty under this sub-section and interest thereon.] 4.4 From the above section it is clear that if any assessee pay duty, interest and 25% penalty no notice needs to be issued and this benefit was explicitly availed by the appellant as they have made the submission before the Adjudicating Authority in ....