TaxTMI 
TaxTMI 
2021 (8) TMI 72
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....ing of the said decision by the tribunal 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 o....
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....pplicable. He submits that in case of refund 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-2....
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.... of 2018] • Ajni Interiors [ SLP(Civil) Diary No(S). 3952/2020] • Evershine Marbles & Exporters P. Ltd [2009 (245) ELT 398 (Tri- Del)] • Hindustan Petroleum Corporation 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 a....
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....direction;" 4.2 From the above sub clause it is clear that the amount which is paid prior to or after the adjudication of demand case will become refundable only after any order decree in court or tribunal. In section 11B, as regard relevant date 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....
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.... of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made there under with intent to evade payment of duty. [Explanation 2. -For the removal of doubts, it is hereby declared 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-sectio....