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TMI Blog2011 (6) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... amended period of limitation and thus the petitioners would be entitled to rebate of duty. Appeal is allowed. - C/46/2010-Mum. - - - Dated:- 23-6-2011 - Mr. S.K. Gaule, J. Appearance Shri G.B. Yadav, Advocate for Appellant Shri Kishorilal SDR Authorized Representative Heard both sides. 2. The appellant filed appeal against order-in-appeal No.693(CRC-IIA/2009(JNCH/IMP-306 (w.e.f.01.07.09) whereby Commissioner (Appeals) has upheld the lower adjudicating authority's order rejecting the refund claim of Rs.5,56,000/-. 3. Briefly stated facts of the case are that the appellant had cleared goods against the 4 Bills of Entry No. 803157, 799361, 775758,768618 dated 25.04.08, 19.04.08,04.04.08, 31.03.08 respectively. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Guntur reported in 2007 (208) E.L.T. 321 (S.C.) wherein it was held that beneficial circular has to be applied retrospectively while oppressive circular applicable prospectively. They have also placed reliance on this Tribunal decision in the case of Audioplus Vs. Commissioner of Customs (Imports), Raigad reported in 2011 (264) E.L.T. 516 (Tri.-Mumbai) wherein while relying upon Suchitra Components Ltd. case (supra) it was held that assessee will be entitled for refund if the same is filed within 1 year from the date of issue of the Notification deciding the case in favour of the assessee. 5. The contention of the department is that Board Circular No. 06/08-Cus. dt. 28.4.2008 prescribe time limit of 1 year. The Ld. SDR also place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The above facts are not in dispute. It is also not department's case the appellants are not eligible for refund on merits. The only dispute is regarding the time limit. If the time limit is reckoned from the date to issue of circular and the date of amending notification. The refund claim filed by the appellant is well within 1 year. The Hon'ble Supreme Court in the case of Suchitra Components Ltd. case (supra) held that beneficial circular has to be applied retrospectively while oppressive circular has to be applied prospectively. This Tribunal in the case of Audioplus (supra) while relying upon the Hon'ble Supreme Court decision in the case of Suchitra Components Ltd. (supra) allowed the benefit to the assessee, in the similar circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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