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2018 (6) TMI 638 - AT - Central ExciseRefund claim - time limitation - whether the observation of the Commissioner (Appeals) that the refund claim is not barred by limitation for the period November 2007 to April 2008 is correct or not? - Held that:- It is settled decision of law that the relevant date is the date of initial filing of the refund claim and not the resubmission of the same - the refund claim for the period November 2007 to April 2008 is not hit by time-bar. Interest on delayed refund - whether the assessee is entitled to interest on the refund that is already sanctioned to him? - Held that:- The refund claim having been filed on 5.12.2008 and resubmitted on 26.3.2010, the assessee would be eligible for interest on the delay of refund from three months from the date of initial submission of the refund claim. The refund was sanctioned on 11.6.2013 and the assessee would be eligible for interest on the delayed refund three months after the date of filing of the resubmitted refund claim which is 26.3.2010 - since department were not able to process the claim unless the assessee resubmitted the claim, Department cannot be burdened to pay interest from 5.12.2018 to 26.3.2010. Unjust enrichment - Held that:- The assessee has produced Chartered Accountant’s certificate along with necessary documents. The same has been verified by the refund sanctioning authority and has sanctioned the refund - appeal allowed. Appeal allowed in part.
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