TMI Blog2017 (10) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... from any procedural irregularity the Department was under an obligation to require the assessee to submit the requisite documents - Revenue will examine the refund claim considering it to be filed on 06.12.2010 - appeal allowed. - E/87764/14 - A/89513/17/SMB - Dated:- 12-9-2017 - Shri Raju, Member (Technical) None for the appellant Shri K.M. D souza, AC (AR) for the respondent O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 838 (T) Arya Exports and Industries - 2005 192) ELT 89 (HC-Del) Duraline India Pvt. Ltd. - 2009 (237) ELT 689 (T) Kohinoor Enterprises - 2011 (266) ELT 397 (T) 4. Ld. AR relied on the impugned order. 5. I have gone through the rival submissions. I find that the Hon'ble High Court of Delhi in Arya Exports and Industries (supra) has in similar circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 31-7-95, requested the Asst. Collector to refund the amount which was reversed by them as well as the amount which was lying unutilised with them. The refund claim cannot be denied to them merely on the ground that the same was not filed in the prescribed form. If the refund claim has not been filed on proper form or without necessary documents the Department can direct the appellants to file th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, I hold that in both these appeals the refund claim cannot be denied on the ground of time-bar. I, therefore, set aside the impugned Order and allow both the appeals. 5. The above approach of the Appellate Tribunal is in consonance with the settled principles of law and we see no reason to interfere, even if for the sake of argument it is assumed that we should have condoned the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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