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2016 (1) TMI 1165 - CESTAT AHMEDABADRefund claim - Period of limitation - Held that:- On perusal of the records, find that the appellant, by letter dated 3-10-2007, which is received by the department on 9-10-2007, informed that they have debited the amount of ₹ 84,434/- under protest vide PLA Entry Serial No. 47, dated 3-10-2007. Thus, it is clearly evident that the appellant paid the amount under protest. It is also noted that the appellant categorically mentioned in the PLA that the amount is debited under protest. So, the findings of the lower authorities that the demand is barred by limitation cannot be accepted. The other aspect of this case is that the appellant by letter dated 21-7-2008 filed the refund claim and on 17-2-2011 they submitted the said refund claim in form ‘R’ at the instance of officers. So, the initial claim of refund was filed within the stipulated period. - Decided in favour of assessee.
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