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2018 (5) TMI 1658 - AT - Central ExciseRefund of pre-deposit - period of limitation - Forfeiture of right to pay duty by utilizing the Cenvat credit - recovery of the erroneously granted refund - Appellant did not pay the entire amount from their PLA account - Held that:- The entire grievance and the basis of the Revenue for recovery of the erroneously granted refund, which was the Tribunal’s order, stand set aside by the Hon’ble Rajasthan High Court in the case of MAN STRUCTURALS PVT. LTD. VERSUS CESTAT, NEW DELHI [2018 (4) TMI 1497 - RAJASTHAN HIGH COURT], where it was held that the limitation period would start not from the date of deposit but from the date of the decision by Commissioner (Appeals) which was decided on 21-4-2006 (Annexure-3). As a consequence, the Commissioner (Appeals) order holding the refund to be within the limitation period stands and the order of the Assistant Commissioner sanctioning the refund claim in terms of the order of Commissioner (Appeals), cannot be found to be erroneous - appeal allowed - decided in favor of appellant.
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