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Balmer Lawrie & Co. Ltd. Versus Commr. of Central Excise, Kolkata

2016 (8) TMI 197 - CESTAT KOLKATA

Refund claim rejected – relevant date - original refund claim filed within period of limitation – defects corrected filing revised return after some time – appellant claimed refund filing date to be taken when original refund claim filed – respondent contended return to be complete in all respects when revised return filed and hence taken as date of return filed. - Held that:– when the defect was rectified, the date when original return filed needs to be considered – decided in favor of assesse. .....

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appellant argued that refund claim of ₹ 1,46,444/- has been rejected by the first appellate authority as time barred. It is the case of the appellant that refund claim was filed in time in the month of November, 2009 within one year. That appellant did not submit a certificate from the jurisdictional Superintendent of the Customs regarding non-availment of CENVAT credit with respect to refund sought for. That after doing the needful, the refund claim was submitted again on 25/8/2010 which .....

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& Foundary WorksPvt. Ltd. -2016 (333) ELT 112 (Tri.-Del) (ii) Balmer Lawrie & Co. Ltd. Vs. Commr. of C. Ex., Kolkata-VI-2015 (315) ELT 100 (Tri.- Kolkata) (iii) Commr. of Cus., ICD,TKD, New Delhi Vs. Marvel Polymers Pvt. Ltd. -2013 (294) ELT 272(Tri.-Del.) (iv) Commr. of C.Ex., Madurai-Vs.-Sundaram Industries Ltd.-2011 (263) ELT 615 (Tri.-Chennai) (v) Duraline India Pvt. Ltd.-Vs.-Commr. of C. Ex., GOA 2009 (237) ELT 689 (Tri.-Mumbai) (vi) IGP Engineers Pvt. Ltd.-Vs.-Commr. of Customs, Ch .....

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Authority has taken a view that relevant date of filing the refund claim should be taken as 25/8/2010 when refund claim was filed after rectification. The Ld. Advocate appearing on behalf of the appellant relied upon the case law of this Bench in the case of Balmer Lawrie & Co. Ltd. Vs. Commr. of C. Ex., Kolkata-VI- 2015 (315) ELT 100 (Tri.-Kolkata). After going through the provisions of Section 11B of the Central Excise Act, 1944 this Bench made following observations in para 5.1 while allo .....

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refund claim was again submitted on 12-6-2003. It is the contention of the Appellant that the date of refund claim be considered as 11th December, 2002, whereas the Revenue submits that it was complete in all respects, when filed on 12th June, 2003, hence that should be taken as the filing date. In rejecting the refund claim as time-barred, both the authorities below had observed that the date on which refund claim was filed only after removal of defects, be considered as the date of filing of .....

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