Supreme Court: Imminent Death Not Required For a Statement to Qualify as Dying Declaration  ||  SC: HC Cannot Grant Pre-Arrest Bail Without Quashing FIR; Accused Must Approach Sessions Court First  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: GST Exemption on Residential Lease Applies When Building is Sub-Leased for Hostel/PG Use  ||  Rajasthan High Court: Universities Cannot Retain Students’ Original Documents for Pending Fees  ||  NCLT: Damages from Contractual Disputes Cannot Form Basis for Initiating Insolvency Proceedings  ||  Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions  ||  Calcutta HC: Unilaterally Appointed Arbitrator Violates Natural Justice and Sets Aside the Award  ||  Raj HC Upholds Padmesh Mishra’s AAG Appointment, Noting Advocacy Skill isn’t Tied to Experience    

Kec International Ltd vs. Commissioner, Central Excise and CGST, Jaipur - (Customs, Excise and Service Tax Appellate Tribunal) (16 Mar 2021)

An assessee is bound within four corners of the statute and the period of limitation prescribed in Excise Act and Rules in refund claims before the Departmental Authorities

MANU/CE/0028/2021

Excise

The Applicant was engaged in manufacturing of "Galvanized Transmission & Communication Tower Parts". The Appellant filed a refund claim amounting to Rs.3,10,312 before the Competent Excise Authority on account of the said amount being shown as the closing balance in their current account as on 30 June, 2017. It was mentioned that, the said amount of refund was originally deposited in their PLA Account for payment of duty and balance thereof was shown in ER-I Return for the month of June, 2017. The Government, however, observing that since the refund has been claimed on 30 July, 2018 for the cash balance of 30 June 2016, the same appears to be hit by limitation of period of one year. Accordingly, a Show Cause Notice was served upon the Appellant proposing the rejection thereof. The said proposal was initially confirmed by Order-in-Original. The appeal thereof has been rejected vide the impugned order under challenge. Being aggrieved the appellant is before this Tribunal.

The amount as was prayed to be refunded is admittedly an amount other than the duty or interest which is the subject matter of refund under Section 11 B of Central Excise Act, 1944. Keeping in view the same, Section 11B of Act, 1944 should not have been made applicable upon the impugned refund. Simultaneously, other than Section 11B of Act, 1944, there is no provision under which the Department can refund the impugned amount or which permits the withdrawal of deposits as the one in the present case. The impugned Show Cause Notice was issued objecting the application of refund to be barred by limitation.

In the given circumstances, there was no other option with the Adjudicating Authority below to follow the mandate of Section 11B (1) of Act, 1944. It has already been a settled law that, in making claims for refund before the Departmental Authorities, an assessee is bound within four corners of the statute and the period of limitation prescribed in Excise Act and Rules framed there-under must be adhered to. Accordingly, there is no infirmity in the order under challenge. Appeal dismissed.

Tags : REFUND   ELIGIBILITY   TIME PERIOD  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved