Page 101 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] DECCAN SHOPPE PVT. LTD. v. COMMISSIONER OF CENTRAL TAX, HYDERABAD 187
from the date of the challan through which the amount was deposited. He would
submit that the limitation of one year under Section 11B should not apply to their
case because they have not paid Service Tax but only deposited some amount
which they could have utilized towards payment of Service Tax and were not
able to do so. On a specific query from the bench whether Section 11B applies to
their case or otherwise, he would submit that Section 11B should apply to all re-
funds including the refunds of deposits made towards utilization of Service Tax
or excise duty. He draws the attention of the bench to clause (b) to the proviso to
sub-section (2) of Section 11B which deals with the exceptions to the provisions
of unjust enrichment. This proviso reads as follows :
“Provided that the amount of duty of excise and interest, if any, paid on
such duty as determined by the Assistant Commissioner of Central Excise
or Deputy Commissioner of Central Excise under the foregoing provisions
of this sub-section shall, instead of being credited to the Fund, be paid to
the appellant, if such amount is relatable to -
(a) ----------------
(b) Unspent advance deposits lying in balance in the applicant’s ac-
count current maintained with the Principal Commissioner of Cen-
tral Excise or Commissioner of Central Excise;”
6. He would submit that Section 11B applies to even cases where the
amounts have been deposited and have not been utilized. When asked as to why
the limitation under Section 11B should not apply to them when the section itself
applies and if they could pick and choose parts of the section which would apply
to them and parts which do not, Learned consultant submits that the entire Sec-
tion 11B applies to their case in total. However, a period of limitation of one year
has to be reckoned from the relevant date. As per the explanation to Section 11B
the relevant date is defined as follows :
“(B) “relevant date” means, -
(a) in the case of goods exported out of India where a refund of excise
duty paid is available in respect of the goods themselves or, as the
case may be, the excisable materials used in the manufacture of such
goods, -
(i) if the goods are exported by sea or air, the date on which the
ship or the aircraft in which such goods are loaded, leaves In-
dia, or
(ii) if the goods are exported by land, the date on which such
goods pass the frontier, or
(iii) if the goods are exported by post, the date of despatch of
goods by the Post Office concerned to a place outside India;
(b) in the case of goods returned for being remade, refined, recondi-
tioned, or subjected to any other similar process, in any factory, the
date of entry into the factory for the purposes aforesaid;
(c) in the case of goods to which banderols are required to be affixed if
removed for home consumption but not so required when exported
outside India, if returned to a factory after having been removed
from such factory for export out of India, the date of entry into the
factory;
(d) in a case where a manufacturer is required to pay a sum, for a cer-
tain period, on the basis of the rate fixed by the Central Government
GST LAW TIMES  11th June 2020  101