TMI Blog2017 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken from the date of registration as Taxi then the refund claim filed by the respondent is within time - appeal dismissed - decided against Revenue. - E/86455/17 - A/91455/2017 - Dated:- 8-11-2017 - Shri Ashok Jindal, Member (Judicial) Shri D.S. Chauhan, Supdt. (AR) for Appellant Shri Prasad Paranjape, Advocate for Respondent ORDER Per: Shri Ashok Jindal Revenue is in appeal against the impugned order wherein the refund is rejected as time barred as per time prescribed under Notification No.12/2012-CE dated 17.3.2012. 2. The brief facts of the case are that the appellant cleared motor vehicle on payment of duty. Later on the said vehicle was registered as Taxi, therefore, under Notification No. 12/2012-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation, the Act provides that refund is required to be filed within one year in terms of Section 11B of the Central Excise Act. The Act cannot be overruled by the Notification and affect advisory to the assessee. He further submits that the refund claim is to be filed by the assessee in terms of Notification No.12/2012 after compliance of the condition of post clearance is that the vehicle is to be registered within three months from the date of clearance. In these circumstances, cause of action arose at the time of registration as Taxi and time limit to be recorded from the date of registration as Taxi. To support this contention, learned Counsel relies on the decision of the Hon'ble High Court of Delhi in the case of Sony India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the sale is complete. To uphold a limitation period starting from the date of payment of duty, as prescribed in the amending notification, would amount to allowing the commencement of a limitation period for refund claims before the right of refund has even accrued. To this extent, this Court is of the opinion that the refund provisions under the Customs Act are inapplicable to the duties levied under Section 3(5) of the CTA. Thus, neither Section 27 nor a notification under Section 25(1), such as the amending Notification No. 93/2008-Cus., dated 1-8-2008 can be used to impose a limitation period on the right to claim refund of additional duty of customs paid under Section 3(5). If a limitation period is sought to be imposed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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