Rejection of Excise duty refund claim made after Limitation Period was justified

KEC International Ltd. Vs Commissioner of Central Excise & CGST (CESTAT New Delhi) amount as was prayed to be refunded is admittedly an amount other than the duty or interest which is the subject matter of refund under Section 11 B. Keeping in view the same, to my opinion Section 11B should not have been made applicable upon the impugned refund. Simultaneously, I also observe that other than Section 11B, there is no provision under which the Department can refund the impugned amount or which permits the withdrawal of deposits as the one in the present case. I also observe that the impugned...