2026-VIL-592-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund claim for double payment of excise duty, Period of Limitation - Appellant had wrongly utilized Cenvat credit for payment of excise duty on goods cleared under an exemption notification, and subsequently paid the duty in cash from their current account, resulting in double payment – Rejection of refund claim for the amount paid in excess on the ground of time-barred - Whether the refund claim filed by the appellant is barred by limitation under Section 11B of the Central Excise Act, 1944 – HELD - The refund claim filed by the appellant cannot be barred by limitation merely because the period of limitation under Section 11B had expired. When duty is paid under a mistake of law, the refund claim is admissible for the period covered by the refund application, regardless of the expiry of the limitation period. The appellant had made the double payment due to a bona fide mistake, and not due to any deliberate contravention of the Cenvat Credit Rules - It is not the case of contravention of the provisions of Rule 3(4) of the CCR, 2004 rather it is a case of wrong payment of duty from Cenvat Credit account. There is nothing on record which can prove that the payment of duty from Cenvat Credit account was made deliberately so that he is not required to pay the amount of duty in cash from the current account. It appears to be a case of bonafide mistake which cannot be considered as contravention of the provision of Rule 3(4) of CCR, 2004 - The ld. Commissioner erred in holding that the refund claim of the appellant is barred by limitation, whereas, in the present case the limitation provided in Section 11B of CEA is not applicable - The impugned order is set aside and the appeal is allowed
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