TaxTMI 
TaxTMI 
2026 (10) TMI 7
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....in the last return (December 2016) filed by them before surrendering their registration. The department alleged the same to be inadmissible on the ground that the same was filed after almost six years of surrendering the registration. Otherwise also, it was filed in Form-R under Section 35F of the Central Excise Act, 1944, despite that the refund does not belong to the pre-deposit amount. Thus, vide Show Cause Notice No. 16/23-24 dated 30.10.2023, the said refund claim was proposed to be rejected on merits as well as on the grounds of limitation. The proposal was initially confirmed vide Order-in-Original No. 03/2023-24 dated 23.11.2023. Appeal against the said order has been rejected vide Order-in-Appeal No. 92/2025 dated 29.07.2025. Being....
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....e for the refund of such Cenvat credits. Otherwise also, Rule 5 of Cenvat Credit Rules, 2004 links the refund process to the procedure, safeguards and limitations in Section 11B via Notification No. 27/2012. Hence, the refund claim filed on 22.05.2023 for the balance Cenvat which accrued in December 2006 has rightly been rejected on the grounds of limitation. 4.1 Decision in the case of M/s. Kinol Lubes Pvt. Ltd. (supra) is denied to be applicable to the present case because in that case the refund claim was applied within two months of the closure of the business. Though there has been an earlier decision in appellant's own case in their favour but the same was appealed by the department. Though the said appeal was dismissed on the grou....
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....ia reported as 1996 (12) TMI 50-SC has held that Central Excise Act and the Rules made thereunder including Section 11B too constitute 'law' within the meaning of Article 265, thus no claim for refund is maintainable except and in accordance therewith. Any collection or retention of tax in accordance or pursuant to the said provisions is collection or retention under "the authority of law" within the meaning of said Article 265. Hon'ble court after examining various decided cases has held that the claim for refund is governed by the provisions of Section 11B for the period of limitation. This Tribunal, Mumbai Bench, in the case of ATV Projects India Ltd. Vs. Commissioner of Central Excise & Service Tax, Raigad, in Excise Appeal No. 87084 of....