TMI Blog2010 (6) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11(b) of the Central Excise Act? Whether the relevant date for submission of refund claim was the date of the clearance of the goods and payment of the excise duty or the date of sale of the goods? Held that:- Tribunal on perusal of the entire records pertaining to the sixteen orders in original as well as the sixteen appellate orders, which were filed before it has confirmed the orders passed by the authorities by holding that there was nexus between the payment of duty and the clearance of the goods at the depots and that in respect of trade discount given to the customers there was a circular issued and that the customers were made known about the trade discount. It has also recorded that there was no unjust enrichment and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were right in granting the refund, in the absence of proof of nexus between the goods sold and the goods cleared from the factory of the respondent? (ii) Whether the Tribunal was right in holding that the claim for refund was within time inspite of the department raising a ground that the refund claim was not submitted within the stipulated tie of 6 months as per Section 11(b) of the Central Excise Act? Whether the relevant date for submission of refund claim was the date of the clearance of the goods and payment of the excise duty or the date of sale of the goods? 2. The facts leading to the filing of these appeals are that the respondent-assessee had filed sixteen applications on different dates seeking refund of excise duty from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is contended on behalf of the appellant that the authorities below were not right in holding against the appellant, when the respondent herein had not made known to the customers prior to the clearance of the goods from the factories with regard to the cash discount. He has also submitted that there was no nexus between the goods sold and goods cleared from the factory of the respondent. Apart from this contention, learned counsel also submitted that the refund applications made by the respondent were beyond the prescribed period of limitation i.e., beyond the stipulated time of six months as per Section 11(b) of the Central Excise Act (for short the Act ), as it then stood and without appreciating these contentions of the revenue, the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical contentions in respect of each of the refund applications, the said contentions have been considered and answered in favour of the assessee, particularly with regard to the questions of limitation on which vehement submission has been made by the learned counsel for the appellant and the authorities have considered the said aspect and they have held that the applications were filed within the time and that all other requisite formalities were also complied with and accordingly, the sanction was given for the refund of the amounts paid during the period of dispute as stated supra. 7. The revenue had taken up three principal contentions before the appellate authority while challenging the order of sanction of refund of the amounts. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s between the payment of duty and the clearance of the goods at the depots and that in respect of trade discount given to the customers there was a circular issued and that the customers were made known about the trade discount. It has also recorded that there was no unjust enrichment and that the Commissioner had examined the records to arrive at the conclusion that the refund claimed were within the prescribed time and therefore, the sanction accorded for refund of the said claims were in order. 10. On perusal of the very same material, which was filed before the Tribunal by the assessee, which has been filed before this Court, we find that in respect of each of the applications, the contentions raised by the revenue have been considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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