9911796707
TMI Blog2012 (11) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods - denial of refund claim is not at all warranted – refund allowed - E/51/2005-SM(BR) - 236/2012-SM(BR)(PB) - Dated:- 21-3-2012 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri S. Dabbas, Advocate, for the Appellants. Shri R.K. Gupta, SDR, for the Respondent. [Order (for the Bench) (Oral)]. After hearing both sides, I find that the appellant was working as 100% EOU and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avells India Ltd. on payment of duty. Such duty was paid by M/s. Havells India Ltd. on 4-5-2004. On receipt of a favourable order, the appellants filed a refund claim of Rs. 58,114/- with the Central Excise Assistant Commissioner of Hapur on 20-4-2005. The said application was filed within a period of one year from the date of payment of duty by the manufacturer i.e. M/s. Havells India Ltd. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Hapur indicating that duty was being paid under protest. As such, the question of limitation does not arise. 4. Commissioner (Appeals) did not accept the above contention and submits that the date of filing of refund claim with the Hapur Commissionerate on 20-4-2005 is not to be taken into account and it is only subsequent date of receipt of refund application by the Asstt. Commissioners, Alwa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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