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2015 (11) TMI 662 - CESTAT NEW DELHI

2015 (11) TMI 662 - CESTAT NEW DELHI - 2016 (333) E.L.T. 112 (Tri. - Del.) - Denial of refund claim - Improper documentation - export of goods - Held that:- Revenue has filed the appeal on the ground that respondent has not shown their intention for claim of refund as per the invoice and refund claim has not been filed on the letter head. Another ground is that no foreign exchange has been released by exporting the goods in question. In this case, respondent has already filed refund claim which .....

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efective goods. - No infirmity in the impugned order, therefore, same is upheld - Decided against Revenue. - Excise Appeal No. 2241 of 2010- (SM) - ORDER NO. FO/ 53390 /2015-Ex (SM) - Dated:- 4-11-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri B B Sharma, AR For the Respondent : Shri Manish Saharan, Advocate ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the refund of respondent was sanctioned by the learned Commissioner (Appeals), 2. The .....

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quest of the claim of refund is not on the letter head of the respondent and the respondent has not released any foreign exchange for supply of the exported goods. Initially the refund claim was rejected but on appeal, after examining all the issues the learned Commissioner (Appeals) allowed the refund claim. 3. Learned AR reiterated the grounds for issuance of show cause notice for entertaining the appeal. 4. On the other hand, learned Counsel for the respondent reiterated the finding of the le .....

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laim the refund. Therefore, same cannot be ground for filing the appeal before this Tribunal. Further, there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be entertained. As there is no such prescribed procedure, therefore, refund claim filed by the respondent cannot be denied. Further, in this case question of foreign exchange realization does not arise as these export goods are free replacement of defective goods. 7. With th .....

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rounds and accordingly I am also discussing them one by one. (1) The authority at the very first stage has rejected the claim on the grounds of hit by time limit as provided under section 11 B of the Act. However, on going through the case records and also as admitted by the Adjudicating Authority in impugned Order-in-Original I find that the claim for the goods exported between 16.1.2007 to 21.4.2007 was initially filed on 15.01.2008 which was returned to Appellant for rectifications and was ag .....

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bmission after clarifying the queries or defects. My this view has been supported not only by the decisions cited by the appellant but also by a number of other decisions delivered at different times by different Appellate authority/ Courts even by Honble Apex Court where in on every occasion the time limit computation is always counted from the initial date of filing of claim and not from the date of resubmission. Even otherwise there is no ground for rejection of claim on the grounds of time .....

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al in terms of Notification No.19/2004 CE(NT) dated 06.09.2004 issued under Rule 18 of Central Excise Rules, 2002. On this point, I agree with the Appellants that no such condition is there in the referred Notification as on going through the said Notification I do not find any such condition therein. Though on going through para 8.3 of chapter 8 of the CBEC Manual of supplementary instructions, I find this condition but the same though not essential in nature is for those cases where the export .....

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