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Mridul Timbers Veenginissery and Others Versus Commissioner of Customs, Cochin

Denial of refund of SAD - Bar of limitation - whether the appellants are eligible for refund of SAD claimed in respect of timber imported and sold by them in the domestic market - Held that:- in addition to non admissibility analysis relating to cenv .....

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s 13.05.2008 and date of filing the refund claim is 13.05.2009. According to General Clauses Act, for calculation of one year, the date on which duty was paid has to be omitted since it has to be calculated ‘from the date of payment’. Once it is done .....

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limitation - Decided in favour of assessee. - Appeal(s) Involved: C/1523/2011-SM, C/1581/2011-SM, C/1582/2011-SM, C/1584/2011-SM, C/1631/2011-SM, C/1639/2011-SM - Final Order Nos. 20612-20617 / 2015 - Dated:- 11-3-2015 - SHRI B.S.V. MURTHY, J. For Th .....

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orted and sold by them in the domestic market. The reason for rejection of the claims is that the appellants failed to make a declaration in the invoice for sale in the domestic market that the purchaser of the timber cannot avail cenvat credit. Both .....

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quirement and its object could be achieved when duty element itself was not specified in the invoice. On this basis it was held that mere non-making of endorsement could not undermine purpose of exemption. It was concluded by the Tribunal that the tr .....

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. notwithstanding the fact that he made no endorsement that credit of duty is not admissible on commercial invoices. Learned counsel submits that in this case also, no tax element was separately indicated and the facts and circumstances are similar t .....

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another ground taken for rejecting the refund claim. This has been dealt with in the order passed today itself in the case of M/s. E. Oriental Timbers and others and further the issue is covered by the decision of this Tribunal in the case of CC, Man .....

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