Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2017 (8) TMI 1558

..... issue decided in the case of RAYMOND LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2014 (1) TMI 1508 - CESTAT MUMBAI] where it was held that Inasmuch as the appellant filed the refund claims in July, 2009 for the quarter ending October-December, 2008, the refund claims are within a period of one year from the date of export of the goods - the claim filed by the appellant is within time. R .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... . Appeal allowed by way of remand. - S.T. Appeal No. 302 / 2011 - Final Order No. 56257/2017 - 21-8-2017 - Mr. Ashok Jindal, Member (Judicial) For The Appellant : Sh. Manish Saharan, Advocate For The Respondent : Sh. R. K. Poddar, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim under Rule 5 of the Cenvat Credit Rules and Notification No. 1 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... their factory and vice versa. 3. Ld. AR for the Revenue submits that the appellant has not fulfilled the condition of the Notification set out in para 2(j). Therefore, refund claim is not admissible. 4. Heard the parties considered the submissions. 5. With regard to the issue of time bar, I find that the issue has been dealt by the Tribunal in the case of Raymond Ltd. vs. CCE, Mumbai-III -2014-TI .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... satisfaction of other conditions stipulated in the Notification. 5. The Hon ble High Court of Bombay, which is the jurisdictional High Court, in the case of Uttam Steel Ltd. (supra) has held that when procedure and practice are amended they have to be amended retrospectively and the benefit allowed if the procedures are satisfied. This Tribunal in the case of Sandoz Polymers Pvt. Ltd. (supra) has .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... e. Therefore, the appellant is entitled to avail refund of transport of service tax. Therefore, I hold that refund claim cannot be rejected. 8. With regard to the fulfilment of the condition 2(j) mentioned in the Notification No. 17/2009, I find that none of the authorities below has been given any specific finding and appellant has not given to reply to their query. Therefore, that purpose the ma .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||