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2010 (10) TMI 323 - AT - Central ExciseRefund of unutilized cenvat credit - Limitation - The original refund claim was filed by the assessee on 31-12-2004 and subsequently resubmitted on 28-2-05 - Revenue’s contention that the said refund claim was filed with the Superintendent and was received by the Deputy Commissioner on 30-9-05 - That the Revenue accepts that the original refund claim was filed in the Division office on 30-1-04 but their contention is that the same only bears initial of some person without any mention of name or designation of the said person nor it has stamp of Division office - They cannot be held that the refund claim bears the acknowledgment of the Division - The letter dated 13-1-05 written by Deputy Commissioner requiring the respondents to resubmit refund application alongwith relevant documents is not being doubted by the revenue in the Memo of appeal - The genuineness of the refund claim filed on 13-1-04 cannot be doubted - No merits are found in the Revenue’s appeal - The same is accordingly rejected.
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