9911796707
TMI Blog2017 (10) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... im. 2. None appeared for the appellant. From the memorandum of appeal it is seen that the appellant had filed a refund claim on 06.12.2010 in respect of duty wrongly paid on 25.06.2010. The said claim was returned to the appellant on 20.12.2010 asking the appellant to enclose the relied upon documents along with refund claim. The appellant thereafter again filed the refund claim with necessary do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2001 does not suffer from any patent, legal or other infirmity. The assessee had filed an application under Rule 57F(4) for refund of the excise duty wrongfully recovered from him. This application was declined on the ground that it was not made in the prescribed form and necessary documents were not annexed thereto. Thereafter another application was filed by the assessee which again was dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the date the refund claim was filed initially in the form not prescribed or without documents. This was the view taken by the Tribunal in the case of A. P. Pager Mills Ltd., in which an earlier decision of the Tribunal in the case of Amrit Paper Mills Ltd. - 1991 (54) E.L.T. 293 was relied upon wherein it was held that a letter written by the assessee to the Suptd. pointing out the excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gularity the Department was under an obligation to require the assessee to submit the requisite documents. Refund is the right of the assessee and should not be taken away by the State especially with the approach of the kind that was adopted in the present case. The appeal is dismissed on merits." 6. In view of above, the appeal is allowed and impugned order is set aside. Revenue will examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
