TMI Blog2021 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that The Finance Act, 2016 does not contain any provision according to a retrospective operation to the said Act. As such, demands which had already become irrecoverable as on 13-5-2015 could not, by virtue of the amendment with effect from 14-5-2016 get resurrected or revived. It is found that on the date of amendment which was effective from 14/05/2016, the limitation period for April 2014 to September 2014 has already lapsed and the subsequent amendment cannot give life to the dead case as held by the Division Bench of this Tribunal in Aveco Technologies Pvt. Ltd. The confirmation of demand for the period April 2014 to September 2014 is bad in law - as far as demand for the period October 2014 to March 2015, the matter is rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Assistant Commissioner against which a show-cause notice dt. 22/03/2019 was issued proposing to reject the said refund. After following the due process, the refund was rejected vide Order-in-Original dt. 30/04/2019. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) which was rejected by the impugned order. Hence the present appeal. 3. Heard both sides and perused the records. 4.1. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedent. He further submitted that the issue involved in the present case is whether the normal period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment made in Section 73(1) is relating to assessment, the same cannot be having retrospective effect and should be treated as having only prospective effect. 4.2. Learned consultant further submitted that in any case, demand for the period April 2014 to September 2014 where the due date for filing the returns had lapsed on 14/11/2014 and due date to issue notice lapsed on 13/05/2016 whereas the amendment was effective from 14/05/2016; hence on the date of amendment, the limitation period had already lapsed. He further submitted that the new law cannot give life to the dead case. In this regard, he placed reliance on the decision in the case of Aveco Technologies Pvt. Ltd. Vs. CC, Hyderabad [2018(362) ELT 624 (Tri.)], wherein, on sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. cited supra wherein in para 15, the Division Bench has held as under:- 15 . We also find that a part of the demand raised in the Notice is barred by limitation. The Commissioner has held in the order that the larger period of limitation available under the proviso to Section 28 is not invocable in the present case as there was no deliberate suppression or misstatement. He has therefore confined the demand for a period of the normal period of limitation. He has however applied two years to be the normal period of limitation and, since the show cause notice was issued on 8-11-2014, all imports made after 8-11-2014 have been held to be falling within the normal period of limitation. The appellant has contested this approach by point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive operation to the said Act. As such, demands which had already become irrecoverable as on 13-5-2015 could not, by virtue of the amendment with effect from 14-5-2016 get resurrected or revived. 6.2. Further I find that this decision of the Division Bench has been upheld by the Apex Court as reported in 2018(362) ELT A164 (SC). Further I find that on the date of amendment which was effective from 14/05/2016, the limitation period for April 2014 to September 2014 has already lapsed and the subsequent amendment cannot give life to the dead case as held by the Division Bench of this Tribunal in Aveco Technologies Pvt. Ltd. and upheld by the Apex Court cited supra. 7. By following the ratio of the above said decision, 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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