TaxTMI 
TaxTMI 
2022 (9) TMI 676
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....9/- paid under protest. A show cause Notice dated 18.5.2004 was issued to the appellant demanding Rs.16,89,669/- alongwith interest and equal penalty. The amount of Rs.16,89,669/- was deposited by the vide TR6 Challan dated 8.2.2003. The aforesaid demand alongwith interest and penalty was confirmed by the Adjudicating Authority vide Order-in-Original dated 21.10.2004. Since no interest was deposited by the appellant, therefore a Memorandum-cum- notice of demand dated 1.12.2005 was issued to them for non-payment of interest in terms of adjudicating order dated 21.10.2004. Thereafter the appellant paid the interest also vide TR6 Challan dated 6.1.2006 in view of defaulter notice issued to them. Ultimately the demand was set aside by this Trib....
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.... became refundable. No doubt, the CESTAT's Final order is of 31.3.2012, vide which the amount/duty paid by the appellant was made refundable but the Department opted for continuation of said litigation by filing an appeal before the High Court. Once that option got exercise, the final judgement about entitlement of appellant to have the refund of said amount/duty paid, is the judgement announced by High court in the said appeal. Since the said appeal of the Department was dismissed by Hon'ble High court on 21.04.2017 irrespective of technical ground, the fact remains that entitlement of the appellant to refund of duty paid got finalised only on 21.04.2017 hence the relevant date under section 11B(ec) is none but 21.04.2017. Refund claim is ....
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.... or Deputy Commissioner of Central Excise before the expiry of one year 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 establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person". Section 11B of the Act makes it clear that an application for refund of duty of excise has to be made in the prescribed form before the expiry of one year from th....