TIRUTTANI CO. OPERATIVE SUGAR MILLS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE CHENNAI III COMMISSIONERATE CHENNAI

JUDGEMENT

(1.) The appellant M/s. The Tiruttani Co. operative Sugar Mills Ltd., has preferred this Civil Miscellaneous Appeal under Section 35G of the Central Excise Act 1944 calling into question the order passed by the Customs, Central Excise and Service Tax Appellate Tribunal, dated 28.03.2008 whereby the Tribunal had negatived the claim for refund on the ground of limitation as prescribed under Section 11B of the Central Excise Act 1944.

(2.) The appellant is engaged in the manufacture of sugars. They have made refund claims to a total expenditure of Rs. 9,61,704/- for the period 1984-1985 to 1986-1987 before the Assistant Commissioner of Central Excise. The details of the claims are as follows:-

(3.) Both the Original Authority and the Appellate Authority had rejected the refund claims for the years 1984-1985 and 1985- 1986 on the ground of limitation stating that they were well outside the prescribed period of one year of limitation as stipulated under Section 11B of the Central Excise Act, 1944. However, the claim for refund for the period 19.02.1987 to 30.05.1987 was granted holding that the said claim was within the period of limitation. The Tribunal also upheld the said orders. The relevant portion of the order of the Tribunal is extracted below for ready reference:-