2026-VIL-95-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of excise duty paid on fly ash, limitation period for filing refund claim - Appellant filed a refund application under Section 11B of the Central Excise Act, 1944 seeking refund of excise duty paid under protest on clearance of fly ash. The refund claim was made after the dismissal of the department's appeal by the Supreme Court against the Madras High Court judgment holding that fly ash is not an excisable good - Whether the refund claim filed by the appellant is hit by the one-year limitation period under Section 11B of the CEA, 1944 – HELD - The refund claim was not hit by the limitation period as the appellant had paid the duty under protest. When duty is paid under protest, the relevant date for the purpose of limitation under Section 11B(1) would be the date of the judgment or order that determines the duty to be refundable, as per clause (ec) of the Explanation to Section 11B. In the present case, the relevant date would be March 8, 2019, when the Supreme Court dismissed the department's appeal against the Madras High Court judgment. The protest made by the appellant was never decided by the revenue authorities. The dismissal of the Department's appeal in another case would not amount to disposal of the appellant's protest. The finality of the proceedings in the appellant's own case cannot be ignored, and the refund claim has to be considered in accordance with Section 11B of the Act - The Revenue authorities to examine the refund claim of the appellant in accordance with the law - The impugned order and the appeal is allowed
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