TMI Blog2018 (3) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had availed the credit which was made on 17-09-2014 - appellant’s filing the refund claim within six months is well within the time line as prescribed u/s 11B - appeal allowed - decided in favor of appellant. - Appeal No. E/85684/16 - A/92221/2016 - Dated:- 17-11-2017 - MR. Shri Ramesh Nair, Member (Judicial) Shri Sachin Chitnis, Advocate for Appellant Shri M.P. Damle, Asstt. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant subsequently filed refund claim for the said amount in respect of duty paid on the said goods under Section 11B of the Act on 20-03-2015. The adjudicating authority rejected the refund claim for the said amount on the ground of time bar contending that duty was paid in the month of November, 2013 whereas refund claim was filed on 20-03-2015. Accordingly, refund is time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On the other hand, Shri. M.P. Damle, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that the appellant though paid the duty mistakenly in the month of November, 2013 but the said mistake was corrected by re-creditin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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