Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 333 - AT - CustomsRefund claim - relevant date - Whether the date of issue of the order or the date of receipt of the order by the appellant should be considered for reckoning the date by which refund claim has to be filed? Held that:- The law has been laid down by the Hon’ble Apex Court in the case of M.M. Rubber Co. [1991 (9) TMI 71 - SUPREME COURT OF INDIA], where it was held that the date to be reckoned in such cases starts from the date of the order was communicated to the appellant. It is clear that as far as the assessee is concerned, the date of the order should be taken as the date on which it has been communicated to them - There is no alternative to hold that the date of the communication of the order of the CESTAT to the appellant should be reckoned to decide the time limit for filing the refund claim. Appeal allowed - decided in favor of appellant.
|