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2023 (5) TMI 333 - CESTAT MUMBAIRefund claim - time limitation - relevant date for grant of interest - interest for the period 2002 to November 2010 - interest for the period 30.11.2010 to October 2017 - HELD THAT:- From the facts as recorded in the order of the Commissioner appeal dated 28.03.2017 it is quite evident that issue before the Commissioner (Appeals) was in respect of the rejection of the refund claim filed by the Appellant assessee on 14.11.2006 consequent to the decision of Hon’ble High Court of Bombay in RUBBERWOOD INDIA (P) LTD. VERSUS COMMISSIONER OF CUSTOMS (APPEALS), COCHIN [2006 (2) TMI 552 - CESTAT, BANGALORE]. Commissioner (Appeals) has held that the said refund claim is not barred by limitation. Though the appellant assessee had referred to the rejection of the refund claim made by them vide the letter dated 29.07.2002, by the original authority, the arguments made against such rejection did not find any favourable finding from the Commissioner (Appeal). This order is under challenge by the Revenue in appeal No E/86570/2017. Appeal filed by the appellant assessee needs to be adjudged in their favour holding that the relevant date for computing the interest under Section 11BB would be the date of acknowledgement of the application for the refund made under Section 11B (1) and not the date of submission of the documents - the issue involved in the remaining two appeals which are against the order dated 25.08.2020, is adjudged in the favour of appellant assessee and against revenue - appeal filed by the revenue challenging the grant of interest for the period from 30.11.2010 to October 2017 is dismissed.
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