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2015 (10) TMI 333 - AT - Central ExciseDenial of refund claim - non availability of sufficient documents - Bar of limitation - Held that:- Advocate drew the attention of the Bench to the relevant letter issued by Superintendent, Central Excise. The Range Officer requested the Appellant to provide several documents, and thereafter the assessee resubmitted the refund claim with all the documents as directed by the Range Officer. The Tribunal in the case of Indra Processors Vs Commissioner, Central Excise, Jallandhar - [2008 (7) TMI 777 - CESTAT, NEW DELHI] held that resubmission of refund claim was at the instance of Central Excise officers and therefore, the date of filing of refund claim would be taken into consideration for the purpose of limitation. I find that the assessee filed refund claim within the stipulated period. On perusal of the letter dt.29.04.2010 of the Range Officer, it is seen that the Range Officer returned the papers on the ground that it is not possible to process to refund claim in the absence of the documents as mentioned therein and the assessee was directed to do the needful. Hence, the Commissioner (Appeals) erroneously accepted the date of filing of the refund claim is on 29.09.2010. Assessee by letter dt.21.10.2010 had categorically requested to withdraw the amount of ₹ 6,47,473.00 as they had no documentary evidence. In the certificate dt.22.04.2011, I do not find any specific mention of this amount. Hence, both the authorities below has rightly rejected the refund claim of ₹ 6,47,473.00 - impugned order is modified to the extent that the rejection of refund of ₹ 19,26,095.00 as time barred is set aside. The Adjudicating authority is directed to decide this matter as per the direction of Commissioner (Appeals) and sanction the refund claim except the rejection of refund of ₹ 6,47,473.00, which is upheld. - Decided partly in favour of assessee.
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