9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1801 - AT - Central ExciseRefund of duty paid - time limitation - HELD THAT - The Learned Counsel for the assessee has relied upon the decision of the Hon ble Guwahati High Court in Central Excise Appeal No. 11/2016 order dated 20/02/2018 . 1753192 . wherein it has been held that The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemption and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted. Appeal allowed - decided in favor of appellant.
Issues involved:
1. Refund claim rejection based on time limit exceeding prescribed limit. Analysis: The appellant, engaged in the manufacture of excisable goods, filed a refund claim for Service Tax amounting to &8377; 36,28,814/- for the period from September 2011 to April 2017. The adjudicating authority initially sanctioned the refund claimed. However, the Commissioner of Itanagar reviewed the order and directed the filing of an appeal before the Commissioner of CGST, Customs & Central Excise (Appeals), Guwahati. The Commissioner (Appeals) partly allowed the appeal by rejecting a claim of &8377; 33,01,778/-. The appellant then appealed to the Appellate Tribunal CESTAT KOLKATA against this decision. The Learned AR reiterated the views of the Commissioner (Appeals) and cited the judgment Vernerpur Tea Estate vs CCE Shillong to support their position. Upon hearing both sides and examining the records, the Tribunal noted that the Commissioner (Appeals) rejected the refund claim of &8377; 33,01,778/- on the grounds of exceeding the prescribed time limit, deeming it barred by limitation. The appellant, however, referenced a decision of the Hon'ble Guwahati High Court in Central Excise Appeal No. 11/2016, which emphasized that denial of benefits due to procedural delays would lead to injustice and that substantive benefits should not be denied due to procedural lapses. In light of the Guwahati High Court judgment, the Tribunal set aside the impugned order rejecting the refund claim. Consequently, the appeal by the appellant was allowed, granting them consequential benefits.
|
