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2016 (9) TMI 1057 - CESTAT AHMEDABAD

2016 (9) TMI 1057 - CESTAT AHMEDABAD - 2016 (42) S.T.R. 535 (Tri. - Ahmd.) - Refund claim - whether 7-11-2014, the date on which the original refund claim was filed, should be considered as the date of filing the refund claim, or the date of filing the revised application which is on 8-2-2015 should be the relevant date - Held that:- it is observed that the original refund claim was submitted within the time limit prescribed. The appellant filed a revised claim after a couple of months realising .....

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n of the refund claim, which were not eligible for refund, the department would have rejected the said portion of the refund claim and would have sanctioned the refund for the balance portion of the refund claim. Therefore, the action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the original refund claim. Hence, the decision of the lower authorities to hold that a portion of the refund claim .....

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Lalatendu Patra, Advocate, for the Respondent. ORDER In the present appeal, the appellant M/s. Banco Products India Limited filed a refund claim for ₹ 5,45,657/- on 7-11-2014, within the time limit prescribed. However, on finding certain errors subsequently, they omitted certain items which were included in the original refund claim and filed a revised claim for ₹ 4,96,486/- on 8-1-2015. The issue involved herein is whether 7-11-2014, the date on which the original refund claim was .....

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nsideration of arguments of both sides and careful consideration of the records, it is observed that the original refund claim was submitted within the time limit prescribed. There is no dispute on this fact. The appellant filed a revised claim after a couple of months realising that there was some wrong calculation/error in the original refund claim, in the sense that items and serial numbers from 7 to 18 was not eligible for the refund. Therefore, they omitted the same and filed a revised clai .....

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