2005 (5) TMI 438

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..... in this appeal which has been filed by the Revenue against the impugned order-in-appeal, is as to whether the refund claim of the respondents is time-barred or not. 2.The facts are not much in dispute. The respondents are engaged in the manufacture of Induction Furnaces and Induction Heating Equipment etc. On receipt of information that they were evading the excise duty, raid was conducted at t .....

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..... LA, is wholly misconceived as at that time, the matter was under investigation and SCN was to be served on the respondents. They could not legally claim the refund till the SCN was adjudicated upon by the competent authority. The cause of action for claiming the refund of the amount in question arose to them only on the passing of the order of the Addl. Commissioner who adjudicated the SCN and dro .....

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