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2016 (8) TMI 581 - AT - Central ExciseRefund claim - rejected as time-barred under section 11 B clause 5(e) - appellant was allotted a contract for Highway project under the World Bank Loan Assistance, approved by Government of India - entitled for the benefit of Notification number 108/95 dated 28/8/95 wherein it is provided that where the goods are supplied to project that had been approved by Govt. of India and financed by an International organisation - appellant applied for eligibility certificate from the concerned authority on 12.3.2003 but the same was delayed (issued on 25.2.2004) - due to time bound nature of the work, the appellant purchased the CRMB (bitumen) on payment of Excise duty. Held that:- the right to claim refund crystallised only on receipt of the eligibility certificate which was issued to the appellant vide covering letter dated 25/2/2004. By following the ruling of the Hon'ble Delhi High Court in the case of Sony India Ltd [2014 (4) TMI 870 - DELHI HIGH COURT], I hold that the period of limitation of one year starts only from 26/2/2004 and not prior to that or the date of purchase earlier. - Decided in favour of appellant
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