2025-VIL-1869-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11A of Central Excise Act, 1944 – Invocation of extended period of limitation – Demand of erroneous refund – Appellant was engaged in manufacture of Copper Ingots and was clearing same on payment of excise duty by availing benefit of Notification No.56/2002-CE by way of self credit of duty paid through PLA – On basis of audit, department issued show cause notice, proposing demand of erroneous refund, to Appellant by invoking extended period of limitation under Section 11A of the Act – Adjudicating Authority confirmed recovery of self credit taken by Appellant – Commissioner (Appeals) upheld order passed by Adjudicating Authority – Whether erroneous refund which was sanctioned under Notification No.56/2002-CE can be recovered under Section 11A of the Act by invoking extended period of limitation – HELD – It is an undisputed fact that Appellant was selling their goods to their buyers on FOR basis and cost of outward freight was included in assessable value and excise duty was paid accordingly and same was claimed as a refund under Notification No.56/2002. Original Authority after considering the Exemption Notification No.56/2002 allowed refund and said refund was not reviewed and no appeal was filed against the same. Consequently, order of refund has become final and refund amount cannot be recovered by issuing a show cause notice under Section 11A of the Act by invoking extended period of limitation. Invocation of extended period of limitation is bad, because department has not been able to establish any of essential ingredients for invoking extended period of limitation as provided in provisions of Section 11A of the Act. Order under challenge is not sustainable in law, therefore, it is set aside – Appeal allowed
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