2025-VIL-2138-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Limitation period for refund claim - The appellant cleared a part of the sulphuric acid to fertilizer units without payment of duty by availing exemption, and the remaining was used to manufacture phosphoric acid. The appellant was liable to maintain separate accounts for the dutiable final product (copper anodes/cathodes) and the exempted product (sulphuric acid) under the Cenvat Credit Rules, 2004. Since the appellant did not maintain separate accounts, it was liable to pay an amount equivalent to 6%/5% of the value of the exempted goods as per Rule 6(3) of the Cenvat Credit Rules. The appellant had been reversing the credit equivalent to 6%/5% of the value of sulphuric acid - Whether the refund claim filed by the appellant for the amount paid under Rule 6(3) of the CCR, 2004 is hit by the limitation period prescribed under Section 11B of the Central Excise Act, 1944 – HELD - The refund claim filed by the appellant was not a claim for "Central Excise duty" but was related to the exempted goods under Rule 6(3) of the CCR, 2004. However, all claims for refund shall be filed, considered, and disposed of in accordance with the provisions relating to refund, and the theory of mistake of law and the consequent period of limitation cannot be invoked by an assessee taking advantage of the decision in another assessee's case - The appellant would not have filed the refund claim but for the Supreme Court's decision in Hindustan Zinc Ltd., which triggered the filing of the refund claim. The appellant must succeed or fail in its own proceedings, and the ratio of the Mafatlal Industries Ltd. case would apply to the present case as well - The appeal filed by the appellant is rejcetd upholding the partial refund granted by the First Appellate Authority, as the remaining refund claim was found to be time-barred under Section 11B of the CEA, 1944 – The appeal is dismissed
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