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2015 (5) TMI 841 - CESTAT AHMEDABAD

2015 (5) TMI 841 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Bar of limitation - Determination of relevant date for filing refund claim - Held that:- Regarding the relevant date for deciding the refund claim on limitation, the issue is no more res-integra as the Hon'ble Delhi High Court in the case of Arya Exports and Industries (2005 (4) TMI 90 - HIGH COURT OF DELHI) has decided the issue and held that date of filing claim should be considered as relevant date even if the same is not fi .....

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: Shri Paritosh Gupta, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect of OIA No. PJ-367TO371-VDR-II-2012 dated 21.12.2012 under which the first appellate authority has upheld the Order-in-Original passed by the adjudicating authority on time barred issue. 2. Shri Paritosh Gupta (Advocate) appearing on behalf of the appellant argued that the refund claim was originally filed on 30.11. .....

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upon the following case laws on the issue:- (a) CCE, Delhi vs. Arya Exports and Industries [2005 (192) ELT 89 (Del.)] (b) Angiplast Pvt. Limited vs. CCE, Ahmedabad 2010 (19) STR 838 (Tri. Ahmd.) 3. Shri S.K. Shukla (AR) appearing on behalf of the Revenue argued that as per Para 2 and 4 of CBEC supplementary instructions the claim should be filed alongwith all the original documents and in case the original documents are not submitted and refund claim is returned to the appellant, the same should .....

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e remanded back for examining unjust-enrichment. 4. Heard both sides and perused the case records. Regarding the relevant date for deciding the refund claim on limitation, the issue is no more res-integra as the Hon'ble Delhi High Court in the case of Arya Exports and Industries (supra) has decided the issue and held that date of filing claim should be considered as relevant date even if the same is not filed in prescribed form and the documents are not submitted alongwith the refund applica .....

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so Commissioner (Appeals) observed as under : 10. From the facts of the case I find that the appellant had originally filed refund claim on 26-8-08 received by the divisional office on 29-8-08. After scrutiny of the claim papers, number of shortcomings were found viz non-availability of original bills/invoices raised by the service provider, the bills/invoices including other service charges in addition to the transportation charges, number of bills/vouchers were not showing full description of .....

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