MAHALAKSHMI CABLE INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) CLAIM for refund of Rs. 4,12,590/ - of the appellants herein has been rejected by the lower appellate authority on the ground that duty was paid during the period 22 -2 -1999 up to 28 -8 -99 while the refund claim was filed on 8 -9 -2005 after period of one year and was therefore barred by limitation.

(2.) I have heard both sides.

(3.) HOWEVER , I do not find any merit in this plea for the reason that all refund claims have been held to be governed by the provisions of Section 11B of the Central Excise Act by the Apex Court itself and therefore the claim for refund is required to be failed within the statutory period of limitation. Since the claim for refund was filed beyond 1 year it has rightly been rejected on the ground of limitation. I uphold the impugned order and reject the appeal.