Refund Claim Denied: Time-Barred u/s 11B for Duty, Interest, and Penalty Paid Post-Tribunal Order.

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....Refund claim for the amount of duty interest penalty paid during investigation of demand case - rejection on the ground of time bar - 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. - Since the appellant has paid duty, interest and 25% penalty voluntary to avail the benefit of reduced penalty, it cannot be said that the amount paid is not duty and Pre-deposit. - AT....