2016 (8) TMI 197 - AT - Central Excise

Refund claim rejected relevant date - original refund claim filed within period of limitation defects corrected filing revised return after some time appellant claimed refund filing date to be taken when original refund claim filed respondent contended return to be complete in all respects when revised return filed and hence taken as date of return filed. - Held that when the defect was rectified, the date when original return filed needs to be considered decided in favor of assesse.

Summary

Issues involved:
Refund claim rejection on grounds of being time-barred.

Analysis:
The appellant filed a refund claim in November 2009, which was rejected by the first appellate authority as time-barred. The appellant argued that the refund claim was filed within one year and did not submit a certificate regarding non-availment of CENVAT credit. The refund claim was resubmitted on 25/8/2010, after the relevant date under Section 11B of the Central Excise Act, 1944. The adjudicating authority sanctioned the refund claim, but the Revenue filed an appeal. The appellant cited various case laws to support their argument that the relevant date of availing the refund claim should be considered as November 2009. The Revenue reiterated the stand taken by the first appellate authority.

The Tribunal noted that the appellant filed the refund claim in November 2009 but was asked to produce certain documents, which were submitted along with the refund claim on 25/08/2010. The first appellate authority considered the relevant date of filing the refund claim as 25/8/2010. The Tribunal referred to a previous case law and observed that the date of claiming the refund of duty paid in excess should be considered as the date when the claim was launched with the department. The Tribunal allowed the refund claim of the appellant based on this interpretation of Section 11B of the Central Excise Act, 1944.

Therefore, the appeal filed by the appellant was allowed, and they were granted consequential relief. The Tribunal's decision was based on the interpretation of the relevant date for filing a refund claim under Section 11B of the Central Excise Act, 1944, as established in previous case laws and the specific circumstances of the appellant's case.