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M/s Apar Industries Ltd Versus Commissioner, Central Excise & Service Tax, Vapi

2015 (10) TMI 333 - CESTAT AHMEDABAD

Denial of refund claim - non availability of sufficient documents - Bar of limitation - Held that:- Advocate drew the attention of the Bench to the relevant letter issued by Superintendent, Central Excise. The Range Officer requested the Appellant to provide several documents, and thereafter the assessee resubmitted the refund claim with all the documents as directed by the Range Officer. The Tribunal in the case of Indra Processors Vs Commissioner, Central Excise, Jallandhar - [2008 (7) TMI 777 .....

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ocuments as mentioned therein and the assessee was directed to do the needful. Hence, the Commissioner (Appeals) erroneously accepted the date of filing of the refund claim is on 29.09.2010.

Assessee by letter dt.21.10.2010 had categorically requested to withdraw the amount of ₹ 6,47,473.00 as they had no documentary evidence. In the certificate dt.22.04.2011, I do not find any specific mention of this amount. Hence, both the authorities below has rightly rejected the refund cla .....

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MR. P.K. DAS, J. For The Assessee: Shri Anand Mishra, Advocate For The Revenue: Shri Alok Srivastava, Authorised Representative Per: P.K. Das 1. The relevant facts of the case, in brief, are that the assessee is engaged in manufacture of Aluminum Conductors. They procured purchase orders from different buyers for supply of Aluminum Conductors. There was price variation clause in the purchase order. They were issuing supplementary invoices for the goods already cleared and paid proper duty on suc .....

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ing amount of ₹ 27,04,323.00. 2. A show cause notice dt.04.11.2010 was issued, proposing to reject the refund claim of ₹ 33,51,796.00 filed on 29.09.2010 for the period June 2009 to March 2010 as time barred. Adjudicating authority rejected the refund claim filed by the assessee. By the impugned order, the Commissioner (Appeals) modified the Adjudication order in so far as the rejection of refund claim of ₹ 19,26,095.00 was upheld as time barred and the amount of ₹ 6,47,4 .....

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oth the sides and on perusal of the records, I find that the assessee filed refund claim on 12.04.2010 which was returned by the Range officer on 29.04.2010 as there were no sufficient documents. The assessee again resubmitted the claim on 29.09.2010. According to the Commissioner (Appeals), the date of resubmission of refund claim is to be considered as actual date of filing of the refund claim. 4. I am unable to agree with the findings of the Commissioner (Appeals). In this connection, the lea .....

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rs and therefore, the date of filing of refund claim would be taken into consideration for the purpose of limitation. I find that the assessee filed refund claim within the stipulated period. On perusal of the letter dt.29.04.2010 of the Range Officer, it is seen that the Range Officer returned the papers on the ground that it is not possible to process to refund claim in the absence of the documents as mentioned therein and the assessee was directed to do the needful. Hence, the Commissioner (A .....

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y evidence. In the certificate dt.22.04.2011, I do not find any specific mention of this amount. Hence, both the authorities below has rightly rejected the refund claim of ₹ 6,47,473.00. 6. Revenue filed the appeal on the ground that the Commissioner (Appeals) has no power to remand this case. Learned Authorised Representative relied upon the decision of Hon ble Supreme Court in the case of M/s Mil India Ltd Vs Commissioner, Central Excise, Noida - 2007 (210) ELT 188 (SC). Learned Advocate .....

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cisions of the Tribunal, reliance was placed on the decision of Hon ble Supreme Court in the case of M/s. MIL India Ltd. - 2007 (210) E.L.T. 188 (S.C.) to support the view that the Commissioner has no power to remand. After considering all these decisions, I find that in the case of M/s. MIL India, the main issue before Hon ble Supreme Court was entirely different and hence it was only observation during the course of discussion of the issue wherein Hon ble Supreme Court mentioned about the amen .....

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