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TMI Blog2010 (10) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be held that the refund claim bears the acknowledgment of the Division - The letter dated 13-1-05 written by Deputy Commissioner requiring the respondents to resubmit refund application alongwith relevant documents is not being doubted by the revenue in the Memo of appeal - The genuineness of the refund claim filed on 13-1-04 cannot be doubted - No merits are found in the Revenue’s appeal - The same is accordingly rejected. - E/802/2009 - 1480/2010-SM(BR)(PB) - Dated:- 25-10-2010 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri S.K. Bhaskar, DR, for the Appellant. Shri R.C. Vachher, Advocate, for the Respondent. [Order]. Being aggrieved by the order of Commissioner (Appeals), the Revenue has filed the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by them on 28-2-05 in the Range office after removing the objection raised by the Deputy Commissioner. As such, they contended that original claim filed on 31-12-2004 was within limitation period even the resubmitted claim was filed on 28-2-2005 whereas even according to the Revenue, the last date of filing claim was 30-6-05. 6. The Appellate Authority by conceding the pleas of the assessee, rejected the Revenue s appeal by observing as under :- In the above context, I have perused the copy of relevant refund application dated 31-12-2004 for Rs. 2,77,015/- as produced by the respondents and find that the same was duly acknowledged by the office of the Deputy Commissioner, Central Excise, Division III Noida on the same date i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graphical error, as contended by the appellants. Further in the discussion and findings part of the order in original, the adjudicating authority has specifically recorded that the claim has been filed within time limit of one year as prescribed under Section 11B of the Central Excise Act, 1944 and the claim has been found admissible in other respects. 7. The said order of the Commissioner (Appeals) is impugned before the Tribunal. 8. After hearing both the sides and after going through the grounds of appeal raised by the revenue, it is seen that there is no dispute that the original refund claim was filed by the assessee on 31-12-2004 and subsequently resubmitted on 28-2-05. It is the Revenue s contention that the said refund claim wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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