Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 357 - AT - Central Excise100% EOU - refund of unutilised CENVAT Credit - barred by time limitation or not - appeal filed before wrong forum - initially appellant filed refund claim in time, but the same was returned holding that the same has been filed before wrong forum after the expiry of due date of filing refund claim - HELD THAT:- The appellant filed refund claim before the Assistant Commissioner of Service Tax on 04/02/2013 which was well within the time and the Assistant Commissioner of Service Tax returned the refund claim on 03/04/2013 after the last date of filing of refund claim. In fact, the learned Assistant Commissioner of Service Tax could have transferred the application of refund claim to the Assistant Commissioner of Central Excise itself, if that could have been done, the refund claim would not have been held time barred. Relying on the decision in the case of M/S ANURAG ENTERPRISES VERSUS COMMISSIONER OF CGST, GHAZIABAD [2019 (8) TMI 1299 - CESTAT ALLAHABAD] wherein this Tribunal held that appellant having filed the refund claims with their jurisdictional Service Tax Authorities under a bona fide belief that the claims have to be dealt with by him, and if the concerned office was not having jurisdiction, the reasonable course of action on thè part of the officer was to transfer the claim to the relevant office having jurisdiction to decide the same, under intimation to the assessee. Also, 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], was of the view that “the application of refund was filed within time limit and which was returned by the authorities and the respondent filed the same after a lapse of time and as such, it is not barred by limitation”. The refund claim filed by the appellant is in time - As both the authorities have not dealt with the merits of the claim of refund, in these circumstances, the impugned order is set aside and matter remanded to the adjudicating authority to entertain the claim on merits - appeal is allowed by way of remand.
|