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2017 (10) TMI 842 - CESTAT CHENNAIRefund of the excise duty paid on steel and cement used in construction of such houses - Denial on the ground that the refund claim for the period 1.10.2005 to 31.12.2005 was filed beyond the period of 120 days as mentioned in N/N. 32/2005 - Held that: - As per clause (c) of the exemption Notification, the refund claim has to be filed within 60 days at the end of the relevant quarter and such period may be extended by the jurisdictional Excise officer by another 60 days. The purpose of exemption was refund of duty paid on cement and steel used in construction for houses for Tsunami affected people which is a Notification issued in public interest. The view taken by the Commissioner (Appeals) that strict adherence to the time limit for filing refund claims in such notification would result in adversely affecting thereby defeating the very purpose of the notification has to be agreed upon in the peculiar facts and circumstances of the present case. Refund allowed - appeal dismissed - decided against Revenue.
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