TMI Blog2016 (3) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) order there is no charge of any wrong doing or forgery as regard the acknowledgement of the filing of refund claim with the Custom department.Also, I do not agree with the lower authorities' contention that as general practice file number is mentioned on the acknowledgement. Once the appellant has been given acknowledgement unless until this held to be fake or forged, the said acknowledgement has to be accepted as proof of filing the refund claim. Therefore, acknowledgement submitted by the appellant should be taken as proof of filing refund claim and if that is so, it is well within stipulated time period and should not be rejected as time barred. - Matter remanded back - Appeal No. ST/87880/13 - - - Dated:- 3-8-2015 - MR. RA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to establish sufficient ground that the refund claim has been submitted on 30/9/2010. He also held that as per available record it cannot be treated that the date of submission of refund could not be treated correct. He therefore concluded that in this circumstances submission of refund filed on 30/9/2010 in the department has not been proved. Aggrieved by the aforesaid order, the appellant filed appeal before the Commissioner(Appeals) who has rejected the appeal of the appellant, therefore appellant is before me. 3. Shri. C.M. Sharma, Ld Consultant submits that there is no doubt that the refund claim was submitted and acknowledged on 30/9/2010 thereafter there were correspondence with the department and recasted refund was again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said acknowledgment is fake or forged. Even in the Adjudication order as well as in the Commissioner (Appeals) order there is no charge of any wrong doing or forgery as regard the acknowledgment of the filing of refund claim with the Custom department. I do not agree with lower authorities contention that as general practice file number is mentioned on the acknowledgment. Once the appellant has been given acknowledgment unless until this held to be fake or forged, the said acknowledgment has to be accepted as proof of filing the refund claim. Therefore I am of the view that acknowledgment submitted by the appellant should be taken as proof of filing refund claim and if that is so, refund claim filed by the appellant is well within stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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