TMI Blog2017 (9) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 5 is legally available to the assessee, therefore on this ground rejection of refund claim is not sustainable. Time limitation - Held that: - filing the refund on quarterly basis is a procedural requirement and facility provided to the assessee that instead of one year appellant can file refund claim on quarterly basis - overall period of limitation for filing refund claim is one year as provided under Section 11B, therefore refund claim which is filed within one year, refund cannot be rejected on the ground that it was not filed on quarterly basis. Matter remanded to the adjudicating authority to pass a fresh order after verifying the other factual aspect - appeal allowed by way of remand. - Appeal No. E/1627 TO 1635/12-MUM - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard he placed reliance on the following judgments: (a) Commissioner of C. Ex. Ahmedabad-III Vs. Gujarat Ambuja Exports Ltd[2014(311)ELT 718(Tri. Ahmd.)] (b) Repro India Ltd Vs. Union of India [2009(235)ELT 614(Bom)] (c) Hotline Teletube Components Ltd Vs. CCE Indore[1998(102) ELT 33(Tri.)] He submits that as regard the issue that refund claim was not filed on quarterly basis, the same cannot be a reason for rejection of refund claim on the ground that overall period for filing refund claim is provided under Section 11B is one year. In the present case, refund claim was filed within one year, filling of claim on quarterly basis is a procedural requirement, which cannot vitiate the statutory provisions provided under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the assessee, therefore on this ground rejection of refund claim is not sustainable. On this issue appellant s case is supported by following decisions: (a) Wellknown Polyster Ltd Vs. CCE Vapi[2011(267) ELT 221(Tri)] (b) CCE Vs. Drish Shoes Ltd [2010(254)ELT 417(H.P)] (c) Union of India Vs. Sharp Menthol India Ltd[2011(270)ELT 212] which is upheld by the Hon ble Supreme Court as[2015(320)ELT A104(S.C.)] As regard the issue that refund was not filed on quarterly basis, I find that filing the refund on quarterly basis is a procedural requirement and facility provided to the assessee that instead of one year appellant can file refund claim on quarterly basis. However, overall period of limitation for filing refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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