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2019 (11) TMI 488 - AT - Central ExciseRefund of excess duty paid - rejection of refund on the ground of time limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the assessee after rectifying the defects - whether the original date should be considered or the date of the final submission for purpose of reckoning limitation under Section 11B? - HELD THAT:- This issue is no longer res integra and it has been decided by the Hon’ble High Court of Delhi in the case of COMMISSIONER OF C. EX., DELHI-I VERSUS ARYA EXPORTS AND INDUSTRIES [2005 (4) TMI 90 - HIGH COURT OF DELHI] as well as by the Hon’ble High Court of Gujarat in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS AIA ENGINEERING LTD. [2010 (9) TMI 555 - GUJARAT HIGH COURT] that the date of the original application should be considered. Thus, the date of original application for refund before LTU should be considered for the purpose of limitation under Section 11B. In this particular case, there is another twist inasmuch as the applicant has filed a consolidated refund application before the LTU covering all their units while the final refund application was confined to their Kadapa unit only and hence the amount of refund claimed was different. Thus, the date of their original refund application filed before the LTU New Delhi should be reckoned as the date of filing the refund application - As far the question of computation and verification of documents is concerned, the original authority should be given an opportunity to verify all the documents and examine and settle the claim as per the provisions of the law. Appeal allowed by way of remand.
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