2009 (2) TMI 614 - AT - Central Excise

Summary

Issues:
Claim for refund rejected on grounds of limitation and other reasons.

Analysis:
The appellant was awarded a contract for road rehabilitation under World Bank loan assistance. They claimed the benefit of Notification No. 108/95 for duty exemption but purchased goods paying duty due to delayed certificate receipt. Subsequently, they applied for refunds totaling Rs. 93,252, Rs. 71,254.80, Rs. 51,889.20, and Rs. 25,944.60 for different periods. The claims were rejected citing limitation and discrepancies in amounts and purchase location. The Commissioner (Appeals) upheld the rejection based on time-bar and other grounds.

Regarding the limitation issue, the Tribunal found merit in the appellant's argument that claims filed within the statutory period at Bareilly and Aligarh should not be considered time-barred. The Tribunal held that since the claims were submitted within the limitation period, they cannot be dismissed on grounds of being time-barred. The Tribunal also noted that the appellant had explained discrepancies and provided certificates of purchase, which the lower appellate authority failed to consider. Therefore, the Tribunal concluded that the claims were not time-barred and remitted the case to the adjudicating authority for a fresh decision after considering all contentions and providing the appellant with a fair hearing.

The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering all submissions and providing a fair opportunity for the appellant to address discrepancies and defend their claim. The case was sent back to the adjudicating authority for a fresh decision after taking into account all explanations provided by the appellant and ensuring a fair hearing process.