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2008 (10) TMI 190 - AT - Central ExciseRefund claim by the buyer / purchaser of goods – period of limitation - There is no dispute that the respondents had filed the refund claims initially on 4-12-02 with the department and that they were returned to them for resubmitting them with certain original documents. There is also no dispute that the respondents had purchased the DC motors under sale invoices raised by WIL on them arid that the dates of these invoices were considered by the Commissioner (A) to find that the respondents had filed the refund claims in time. As per Section 11B(5)(e) of the CEA, the relevant date to compute one year period for filing claim for refund of excess paid duty where the claim is made by the buyer of the goods is the date of purchase of the goods by such buyer. The Commissioner (A) has held the impugned refund claims to have been filed in time strictly in terms of the relevant statutory provisions as discussed above. – Refund allowed.
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