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M/s PNC construction Co. Ltd. Versus C.C.E. Lucknow

2016 (8) TMI 581 - CESTAT ALLAHABAD

Refund claim - rejected as time-barred under section 11 B clause 5(e) - appellant was allotted a contract for Highway project under the World Bank Loan Assistance, approved by Government of India - entitled for the benefit of Notification number 108/95 dated 28/8/95 wherein it is provided that where the goods are supplied to project that had been approved by Govt. of India and financed by an International organisation - appellant applied for eligibility certificate from the concerned authority o .....

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tation of one year starts only from 26/2/2004 and not prior to that or the date of purchase earlier. - Decided in favour of appellant - E/1872/2006 and 1873/2006(SM) - Final Order No. 70291-70292/2016 - Dated:- 27-6-2016 - Shri Anil Choudhary, Judicial Member Present for the Appellant : None Present for the Respondent : Shri Ashutosh Nath (AR) ORDER The appellant is in appeal against Orders-in-Appeal dated 27/2/2006 passed by the Commissioner (Appeals) where in the refund claims of the appellant .....

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ate from competent officer not below the rank of the Deputy Secretary to the Govt. of India in the Ministry of Finance, "that the said goods are required for the completion of the said project and the said project are been duly approved by the Government of India." The appellant were entitled to purchase/procured the goods duty-free under the provisions of Central Excise. The appellant applied for the necessary certificate from the concerned authority on 12.3.2003 but as the grant of c .....

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ommissioner holding that the same is time barred. As the appellant filed refund claim on 25/1/2005 which is more than the period of 12 months from the last date of purchased that is 20/10/2003 and accordingly the refund claims are time barred under section 11 B clause 5(e). The relevant date is defined as, in the case of a person, other than the Manufacturer, the date of purchase of the goods by such person. Being aggrieved the appellant had preferred appeal before the Commissioner (Appeals), wh .....

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Appeal Number E2718/2006 - SM under similar facts and circumstances it was held vide the Final Order dated 29/4/2009, that relevant date for refund is not the date of grant of eligibility certificate under Notification Number 108/95, but it is the date of purchase as provided under Section 11 B of the Act, reported at 2009 (247) E.L.T. 345 (Tri.-Del.). The issue in this appeal is what is the relevant date for calculation of limitation for the refund. It is admitted case of the revenue that the e .....

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