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2012 (8) TMI 854 - AT - Central ExciseDenial of refund claim - laims were originally rejected on the ground that they were received in the office of the refund sanctioning authority beyond the time limit prescribed under Notification No.41/07 - Commissioner allowed refund - Held that:- respondents entertained a bonafide belief that the claim has to be filed before the Assistant Commissioner in Mumbai since their head office was located in Mumbai. Moreover, during the relevant time the notification was still being implemented and respondents were new to the system. Further, I also find that his reliance on the decision of the Tribunal in the case of Rajdhani Impex Pvt. Ltd. [2007 (4) TMI 432 - CESTAT, MUMBAI] is relevant. In this decision it was held that a party when prosecutes the case before wrong forum under a bonafide belief, the period spend therein would be excluded for limitation. In view of the decision cited above and in the facts and circumstances of this case, I do not find that there is need to interfere with the impugned order - Decided against Revenue.
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