TMI Blog2009 (4) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... orks Department. The goods supplied for this project were exempt from duty under Notification No. 108/95-C.E. dt. 28-8-95 subject to certain conditions specified in the exemption notification - One of such conditions specified in the exemption notification was that Essential Certificate regarding the requirement of a particular quantity of certain goods required for the project, issued by the designated authority, is produced by the manufacturer to the jurisdictional Central Excise authority before clearance of the goods. In this case, the Appellant purchased Bitumen from Indian Oil Corpn. during period from 10-5-03 to 20-10-03 and at that time, the required certificate was not there. The goods were, therefore, cleared by IOC on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der notification No. 108/95 and other similar notifications, it was held that the production of certificate issued by the designated authority before clearance of the goods being procedural requirement, the exemption is not deniable on account of production of certificate subsequent to the clearance, the duty exemption under Notification No. 108/95-C.E. cannot be denied in respect of these goods and the same, as such, is available in respect of the same, that since at the time of clearance of the goods by IOC, the same had been cleared on payment of duty and since the incidence of duty had been passed on to the Appellant who have borne the same, the Appellants are eligible for refund of this duty, that since the cause of action for refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption certificate on the basis of which the manufacturer of the goods became eligible for the duty exemption under notification No. 108/95-C.E. may be treated as the relevant date from counting the limitation period. I find that this contention is totally unacceptable as, as per the definition of relevant date the Explanation B to Section 11B, in case of person other than the manufacturer, the date of purchase of the goods by such person would be the relevant date . Since in this case, the date of purchase is during the period from 10-5-03 to 20-10-03 and the refund claim had been filed on 29-3-05, the refund claim is time barred. The issue involved in the Tribunal s judgment in the Appellant s own case cited by the Appellant is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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