Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 746 - AT - Central ExciseRejection of refund claim - rejection on the ground of limitation provided under Notification No. 12/2013 dated 01.07.2013 as amended - rejection on the ground that the services were availed for the unregistered premises - HELD THAT:- The submissions made by the appellant to the effect that date of payment of advance amount is the date of payment of premium has not been considered by the authorities below inasmuch as no such finding to such extent has been recorded in this regard. Since the appellant, at this juncture, has submitted the working sheet mentioning that the refund application was filed within stipulated time of one year from the relevant date, the refund benefit should be available to the appellant - there are force in the submission of the appellant that the date of payment of premium is specifically to be examined by the original authority for ascertaining the fact regarding the time bar aspect as provided in the said notification for grant of the refund benefit. The matter is remanded to the original authority for recording a fresh finding - appeal is allowed by way of remand.
|