TMI Blog2020 (2) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the apex court. Hence the date of the judgment of the Hon. Supreme Court is to be considered for determining the relevant date in this case i.e. 4.7.2012. The refund claim stands filed on 21.8.2012, which is within a period of 1 year as permitted under Section 11(B), thus, refund claim is filed in time. From the discussions of the Delhi Bench, which has found that the claim for refund, which was made after the dismissal of SLP, was correct and the same applies to the case on hand also, since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its cross-objection), the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to the relevant paragraphs of the orders of the lower authorities and submitted that the denial of refund on the ground that the appellant s claim was hit by limitation was not justified. He relied on the decision of the Delhi Bench of the Tribunal in the case of M/s. Mahanagar Telephone Nigam Ltd. v. Commissioner of S.T., Delhi reported in 2017 (48) S.T.R. 241 (Tri. Del.) to contend that by virtue of the doctrine of merger, the Order-in-Appeal merged with the order of this Bench and accordingly, the refund claim was very much within time from the date of receipt of the order of this Bench. 3. Per contra, Shri. L. Nandakumar, Ld. Authorized Representative appearing for the Revenue, supported the findings in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable in the present case is given under Section 11B, Explanation (B)(ec) which is given below : Relevant date means - (ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction, The refund claim in the present case finally stands settled only with the order of the Apex Court. Hence, I am of the view that the date of the judgment of the Hon ble Supreme Court is to be considered for determining the relevant date in this case i.e. 4-7-2012. The refund claim stands filed on 21-8-2012, which is within a period of 1 year as permitted under Section 11B. Hence, I am of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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