THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III COMMISSIONERATE BANGALORE Vs. M/S. BALAJI POWER GEARS

JUDGEMENT

(1.) THIS appeal field by the department is directed against grant of refund of duty of Rs.1,07,395/ - to the respondent. A chronology of events leading to the impugned order is given below.

(2.) AFTER hearing both sides and considering their submissions, I have no hesitation to hold that the view taken by the lower authorities is absurd. The original authority did not find any time bar provision in the Central Excise Act for a claim of refund of duty and went on to hold that the provision of Limitation Act, 1963 would be applicable to the refund filed by the assessee. This view stands upheld by the Commissioner (Appeals). It is nobody's case that the refund claim in question was not filed under Section 11B of the Central Excise Act. It was very much a claim for refund of duty filed under Section 11B of the Act. This provision of law clearly prescribed a period of limitation for refund claim and, therefore, there was no warrant for applying any other provision of law to the refund claim filed by the respondent. On this sole ground, the orders of the lower authorities are liable to be set aside.

(3.) IN the above view of the matter, I set aside the orders of the lower authorities and allow this appeal by way of remand to the original authority for fresh decision on the refund claim filed by the assessee, untrammeled by any view expressed or observation made in this order. Needless to say that the party should be given a reasonable opportunity of being heard.