TMI Blog2016 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... f refund claim within specific period, that would be applicable and the provisions of Section 11B of Central Excise Act, 1944 which is sought to be relied upon by the AR as well as in grounds of appeal is not applicable, as refund claim is filed by the respondent is not under Section 11B of the Central Excise Act; accordingly I do not find any error in decision of the first appellate authority as well as the Tribunal, no error apparent on the face of record; on this count, i.e. that the claim is to be filed within one year and after end of the quarter. - Refund cannot be denied - Decided against the revenue. - Application No. ST/ROM/95056/15, Appeal No. ST/86492/14 - Order No. M/85037/16/SMB - Dated:- 20-11-2015 - M V Ravindran, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the end of the quarter. 4. I have considered the submissions made by both the sides and perused the application for Rectification of Mistake. 4.1 As regards the first error sought to be rectified, I find that in para 8 of the order dated 13.4.2015 of the Tribunal, the Bench has recorded that refund claim has been filed within one year from the date of receipt of FIRC, which is factually correct. It is an admitted fact that the payment was received beyond a period of one year from the issue of invoice No. Mar 12-01 and Mar 12-02 both dated 30.3.2012. This factual error is rectified in para 8 which may read as under:- Sentence The said refund claim has been filed within one year from the receipt of the FIRC should be read as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 CE (N.T.) this Bank Realization Certificates has to be submitted along with other Bank Realization Certificates of that quarter, which may include Bank Realization Certificates of April, 2012 also. For the refund claim for the quarter April to June, 2012, if the earliest Bank Realization Certificates is dated 10.04.2012, and that it taken as the 'relevant date', as done by the Ld. Respondent, then the permitted period of one year will get over on 10.04.2013. In such a case, the permitted period of one year from the 'relevant date', as prescribed under Section 11B of the CEA gets reduced to less than one year for the Bank Realization Certificates issued in June, 2012, which is part of the same refund claim as per the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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