TMI Blog2007 (10) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against the Order-in-Appeal No. PII/BKS/263/06 dt. 22.09.06 . 2. The relevant fact that arise for consideration are appellant filed a refund claim with the authorities on 27.3.2006 on the ground that they wrongly reversed excess Cenvat Credit taken during the year 2004-2005. Show cause notice was issued to the appellant for denial of such refund claim on the ground that the said refund claim is time barred to the extent amount paid during the period 2004-05. The appellant contested the said show cause notice on the ground that the said refund claim was filed by them on direction of the authorities. The adjudicating authority did not accept the contentions and rejected the refund claim. On an appeal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than the amount actually required to be reversed then you will be allowed the credit of such excess paid amount on producing the data to the competent authority by issuing a sutiable speaking order in the matter". On such direction of the Superintendent of Central Excise, the appellant vide his letter dt. 12.3.2005 reversed the amount under protest for the year 2004-2005. Subsequently after re-verifying the exact amount to be paid, the appellant vide his letter dt. 12.7.2005 addressed to the Superintendent of Central Excise, giving the details of the debits made by them sought recredit of an amount of Rs. 1,39,693/- as having been paid in excess by them. It is the office of the Superintendent of Central Excise vide their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest or direct him to file the refund claim before the competent authority. The protracted silence by the assessing officer on their request for giving credit could not be held against the assessee for the purpose of treating the claim as time barred. In this view of the matter, we hold that though the letter addressed to the Supdt. is for giving credit in the RT-12 Return in terms of Rule 173(1) OF THE central Excise Rules, in view of, the silence or inaction on the part of the assessing officer, the subsequent refund claim filed before the Assistant Collector is to be construed as the one originating from this letter". It can be seen from the above reproduced ratio of the Division Bench, the letter which directed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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