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M/s Lafarge India Pvt. Limited Versus (Now M/s Nuvoco Vistas Corp. Ltd.,) Versus CCE, Raipur

2017 (12) TMI 377 - CESTAT NEW DELHI

Refund of excess excise duty paid - finalisation of provisional assessment - rejection on the ground of time bar - Held that: - It is clear that any order or finding of implication of duty liability has to be communicated to the assessee. All limitations will start from the date of knowledge of assessee by due communication by the competent authorities. - The relevant date should be taken from the date of communication of the order to the appellant-assessee - the matter is remanded to the or .....

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n perusal of record, we recall our order (Final Order No.53747/2017 dated 08.06.2017) for the reasons mentioned in the application. RoA is allowed. Appeal is restored to its original number. 2. The Misc. application for the change of name is sought for the reasons mentioned in the application, is also allowed. Registry will do the needful. 3. With the consent of both sides we proceed to examine the appeal itself for disposal, after hearing Sh. S. S. Sinha, ld. Advocate for the appellant and Sh. .....

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ctional officer by order dated 22.11.2012. The said order was despatched on 04.12.2012 and received by the appellant on 05.12.2012. Noticing that they are eligible for refund of excess excise duty paid in terms of said assessment order, the appellant preferred refund claim on 03.12.2013. The lower authorities rejected the claim on the ground that the same has been filed beyond a period of one year from the relevant date of the order in terms of provisions of Section 11B of the Central Excise Act .....

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when they come to know about the finalisation of assessment. In other words, the knowledge of order of finalisation by the competent authority is relevant and the date of finalisation without communication cannot be considered to compute the limitation. He relied on various decided case laws. 6. Ld. AR appearing for the Revenue reiterated the finding of the lower authorities. 7. We have noted that the only dispute in the present case is regarding computation of limitation in case of finalisation .....

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