TMI Blog2008 (1) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: T.K. Jayaraman, Member (T)]. - 1. The Revenue has filed this appeal against the Order-in-Appeal No. 113/2005 (H-III) C.E. dated 29-4-2005, passed by the Commissioner of Customs Central Excise (Appeals-III), Hyderabad. 2. The Respondent was claiming refund of Cenvat credit which was not utilized because they exported the ready made garments and they were not in a position to utilize the Cenvat credit. Therefore in terms of provisions of Rule 5 of Cenvat Credit Rules, 2002 read with Notification No.11/2002-CE. (N.T.) dated 31-3-2002, the Respondent filed a refund claim for an amount of Rs.16,23,903/-.The sanction order was passed on 12-3-2003. Initially the Basic Excise Duty (BED) was sanctioned and AED amounting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claims. (iii) When opportunity under principles of natural justice was given to the assessee, instead of coming up with required documents and proper explanation, he delayed in complying with requirements and acted as per his convenience. (iv) It can be seen from the events that adjudicating authority disposed off the refund claim within normal time, when the documents etc. were submitted by the assessee and on his appearance of personal hearing, (v) As it is pronounced in plethora of judgments, the time taken by the assessee in submitting the relevant documents, (enabling the claim to be complete in all respects) should be excluded in calculating the time period for delay. (vi) In the instant case assessee compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the refund claim was submitted on 13-1-2003. The Department is expected to take a decision either to reject the refund claim or to sanction it within a period of 3 months, if they don't to saddle the Department with any interest liability. But in this case, only just before the elapse of three months, they issued a Show Cause Notice dated 9-4-2003 asking for certain original documents. This approach is not correct. When three months time has been given, the show cause notice cannot be issued just before the elapse of three months. We are not impressed with the Grounds of Appeal given by the Revenue. The Respondent has stated that all the information which are relevant for sanctioning the claim has been filed along with the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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