TaxTMI 
TaxTMI 
2024 (5) TMI 191
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..... of Central Excise, Faridabad-2019(370) E.L.T. 535 (Tri.-Chan.). 2. On going through the case law, I find that the matter has now been referred to the Larger Bench. However, on going through the Show Cause Notice and the Orders, I find that the refund was not rejected on the ground of the Appellant not having opted for provisional assessment. The sole ground on which the refund claim has been rejected is purely on account of the delayed filing of the refund claim. Therefore, I do not find any reason to keep the present Appeal pending awaiting the LB decision in the case of Super Auto (I) Ltd. Accordingly, this Appeal has been taken up for final disposal with the consent of both the sides. 3. The Appellant has made supplies to Indian Rail....
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....s from the Railways, immediately, they have filed the refund claim on 07/07/2011. The Learned Advocate submits that since there is a clear proof that the Railways have paid them less Excise duty for the clearance made in April 2010, the Department is in error in holding that the refund claim is hit by time bar. 5. The Learned AR submits that from the Show Cause Notice, OIO and OIA, it is clear that the Department has rejected the refund claim solely on account of time bar in terms of Section 11B. The Learned AR submits that since the Appellant has made the payment of Excise Duty of 5th April 2010, they should have filed the refund claim latest by 4th May 2011 whereas the Appellant has filed the refund claim only on 07/07/2011. Therefore, h....
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....ea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory....
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....has been paid by the Appellant on 5th April 2010. Therefore, this date should be taken as the „relevant date‟. If this date is taken as the relevant date, then the one year period would expire on 4th May 2011. 9. The Learned Advocate submits that the word used in Section 11B is "may" make an application for refund. Therefore, It is not a compulsion on the part of the Appellant to file the refund claim within one year. Since the word used is "may" and not "shall", he submits that it is not a mandatory condition to file the refund claim within one year. 10. On going through the statutory provisions of the Act and Rules, it is seen that word "may" is used interchangeably with "shall" and does not necessarily mean that the word "m....