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2007 (1) TMI 273 - AT - Central ExciseAppellants had filed a refund claim - After receipt of the clarification, the jurisdictional Assistant Commissioner issued a show cause notice proposing to reject the refund claim - assessee had filed the claim for refund of this revised amount in response to the clarification sought by the range officer - Held that: - refund claim was filed for the credit relating to two ARE-1s - it was not proper on the part of the Commissioner (Appeals), to have adopted the date of filing of the claim for the revised amount, which was part of the amount originally claimed, as the date of filing the refund claim - original refund claim was filed in time prescribed under the Section 11B of the Central Excise Act, 1944 the claim had been filed in time and the finding of time bar is incorrect. Accordingly I allow the appeal
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