TMI Blog2018 (1) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... by clause 3(a) of the said notification - Held that:- In the present case, the appellant submitted monthwise refund claims pertaining to the period from July, 2010 to February, 2012 vide their letter dated 15-3-2012 for a total amount of ₹ 35,59,568.00. Thus, it is a clear violation of clause 3(a) of the said notification - The notification provides that the manufacturer shall submit a state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-C.E., dated 25-4-2007 and Notification No. 38/2008-C.E., dated 10-6-2008 as amended, by way of claiming refunds of the Excise Duty paid in PLA and in respect of clearance of the finished goods on monthly basis. The appellant filed a refund claim on 8-1-12 for the period from July, 2010 to February, 2012. The adjudicating authority sanctioned the refund claim partly and the balance portion was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the manufacturer shall submit the statement of the duty paid from PLA to the Assistant Commissioner or the Deputy Commissioner of Central Excise by the 7th of the next month in which the duty has been paid. In the present case, the appellant submitted monthwise refund claims pertaining to the period from July, 2010 to February, 2012 vide their letter dated 15-3-2012 for a total amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstances of the present case for the reasons that they themselves have admitted that they have filed the refund claim vide letter dated 15-3-2012 for the period from July, 2010 to February, 2012. 4. In view of the above discussion, the impugned order is upheld and the appeal filed by the appellant is rejected. (Dictated and pronounced in the open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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