TMI Blog2016 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... oper to set aside the impugned order and remand the matter to the Original Adjudicating authority. He shall consider the claim as filed in time and examine the same on merit and pass an appropriate order. I make it clear that the appellant may be given due opportunity of hearing before passing the denovo orders - appeal allowed by way of remand. - Appeal No. ST/1382/2011-ST [SM] - Final Order No. 55610 /2016-ST [SM] - Dated:- 30-11-2016 - Shri V. Padmanabhan, Member (Technical) Shri Rajesh Rawal, Advocate for the Applicants Shri H.C. Saini, AR for the Respondent ORDER Per V. Padmanabhan The present appeal is directed against the order dated 13.06.2011, passed by the Commissioner (Appeals), Indore. The appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the claim has been filed beyond a period of 6 months as required in terms of the Notification No. 41/2007. Accordingly, they have rejected the refund claim on the ground of time bar. The submission of the learned counsel is that the claim was originally filed on the last date i.e. 31.12.2009. However, it has been filed before the wrong authority. By the time it was returned and filed before the proper authority, the claim has been held as time barred. He have relied upon the decision of the Tribunal in the case of Commissioner Central Excise, Ahmedabad vs. AIA Engineering Ltd. 2009(248) E.L.T. 826 (Tri.- Ahmd.). In this case, the Tribunal has approved such filing of refund claim, originally filed in time before a wrong authority and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le it before appropriate authority, the same cannot be said to have been filed beyond the limitation. 3. I find no infirmity in the above view of the Commissioner (Appeals). Admittedly, the original refund claim was filed within time before wrong authority. As such, subsequent re-filing of refund claim beyond the limitation period should not be held against the assessee. In view of the above, I find no merits in the Revenue s appeal. 6. I follow the above decision of the Tribunal and take the view that the refund claim, which has been filed within time before the wrong authority, is to be held as filed in time. I also note that the authorities below have not examined the claim on merits. The learned Departmental Representative has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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