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2017 (11) TMI 85 - AT - Central ExciseService of letter - Refund of CENVAT credit with interest - denial on the ground of limitation - whether the appellant’s letter dated 20.11.2008 claiming that the amounts paid by them were under protest is received by the authorities or otherwise? - Held that: - the claim of the appellant that they have sent some letter under certificate of posting seems to be correct, however, I find that there is definitely an anomaly in the said letter dated 20.11.2008 being posted under certificate of posting to the jurisdictional Assistant Commissioner. It is seen from the records that the said letter dated 20.11.2008 is addressed to the Superintendent of Central Excise (Preventive), Hassan and the letter under certificate of posting also indicates the same address. In my view, when the refund application is filed with the Assistant Commissioner of Central Excise, Customs and Service Tax, Malanadu Division, the letter addressed to Superintendent (Preventive), Hassan is misaddressed and definitely cannot be considered as delivered to the jurisdictional Assistant Commissioner. There seems to be a very serious anomaly as the letter sought to be relied upon by the appellant is of 20.11.2008, while the letter which is indicated to the postal authorities as being in the envelope is showing date of 9.11.2008. This anomaly has not been explained by the appellant anywhere in the grounds of appeal. Appeal dismissed - decided against appellant.
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