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Commissioner of Central Excise, Pune-II Versus M/s Mercedes Benz (I) Pvt. Ltd.

2017 (12) TMI 941 - CESTAT MUMBAI

Refund of excise duty paid - denial on the ground of time limitation - N/N. 12/2012-CE dated 17.3.2012 - whether the time limit prescribed under N/N. 12/2012 dated 17.3.2012, which stipulates that refund claim is required to be filed within six months from the date of clearance of vehicle is to be taken as from the date of clearance or from the date of registration of the vehicle as Taxi? - Held that: - the time limit to be counted from the date of cause of action - Admittedly, in this case, cau .....

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rein 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 dated 17.3.2012, the appellant is entitled to refund of excise duty paid by them within six months from the date of payment of duty. Appellant filed refund claim of excise duty paid by them. Th .....

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. 3. Learned AR submits that the issue has been settled by the Tribunal's decision in the case of Skoda India Pvt. Ltd. - 2010 (253) ELT 135, wherein it has been held that refund claim is required to be filed within six months from the date of payment of duty in terms of Notification No. 12/2012 dated 17.3.2012. Admittedly, refund claim has been filed beyond the said time, therefore, they are not entitled for claim. 4. On the other hand, learned Counsel for the respondent submits that while .....

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ssee. 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 Cour .....

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ication No.12/2012 dated 17.3.2012, which stipulates that refund claim is required to be filed within six months from the date of clearance of vehicle is to be taken as from the date of clearance or from the date of registration of the vehicle as Taxi. The said issue has been examined by the Hon'ble Delhi High Court in the case of Sony India (supra), wherein the Hon'ble High Court has observed as under: - 12. The provisions of the Customs Act on the rules and mechanism for refund is inco .....

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control over 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 S .....

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