TMI Blog2013 (5) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... was only subsequently when audit objected, they paid the duty from the Cenvat account meant for Excise duty payment purposes and claimed the refund of the first time duty paid by them. Such cause of action for claiming refund can arose only when the appellants pays the duty second time from a different account. As such, agreeing with the advocate that cause of action arose only on 15/11/06, when t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r paid by them. As such, denial of refund claim on the ground of limitation is not justified - set aside the impugned order and allow the appeal with consequential relief to the appellant. - Appeal No. 749 of 2008 - Final Order No. ST/A/55880/2013-CU(DB) - Dated:- 20-3-2013 - Per. Archana Wadhwa:- After hearing both the sides, we find that the appellant is registered with the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of excise duty for the second time from the Cenvat account was on 15/11/06 and the refund claim was made by the appellant on 16/3/07 i.e. within the period of limitation. However, the lower authorities have rejected the said refund claim on the ground that period of limitation has to be reckoned from the date from the original deposit of duty in the PLA on Service Tax account, which was during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt account maintained by them and as a result of audit objection. Admittedly they could not have asked for refund of duty prior to the said date. As such, the refund having been filed in March 2007 has to be held as having been filed within the period of limitation. 4. Otherwise also, we find that it was only a question of payment of excise duty from different accounts and is not a case of any c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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