TMI Blog2008 (6) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... was returned with objections and the same was re-submitted later on by the Respondents – even if claim is filed within the time-limit is also required to be further examined with reference to Not. No. 11 /02-C.E.- revenue contend that some export was under DEEC Scheme - Department’s Appeal is partly allowed - E/EDM-564/2004 - A-629/KOL/2008 - Dated:- 3-6-2008 - Dr. Chittaranjan Satapathy, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments on 12-12-02 and the claim re-submitted was also for a higher amount of Rs. 1,14,83,468.00 (Rupees one crore fourteen lakhs eighty-three thousand eight hundred and sixty-eight). The Original Authority rejected the claim in toto on account of time-bar as well on the ground that some of the exports were made under the DEEC Claim. On Appeal, the lower Appellate Authority has set aside the Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as regards filing of the refund claim beyond the time-limit, we are of the view that the lower Appellate Authority has correctly decided the matter in favour of the Respondents. 4. As regards the contention of the Department that some exports have been made under the DEEC Claim and hence, the refund of Credit of Duty on Inputs is not admissible, Shri B.N. Chattopadhyay, learned Consultant ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (N.T.) dated 1-3-02. We entirely agree with the submissions made by the Department in this regard. 5. Considering the foregoing, we hold that the refund claim has been filed within the time-limit prescribed under the law. However, as regards the quantum of refund to be allowed to the Respondents, the matter is remanded to the Original Authority. Before him, the Respondents shall submit all t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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