9911796707
TMI Blog2015 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... n time limit prescribed as per Section 11B of the Act and as held by this Tribunal in the case of NCS Pearson India Pvt Ltd. [2015 (3) TMI 439 - CESTAT NEW DELHI], I hold that date of filing of refund claim electronically should be considered as date of filing of refund claim. I find that the in the Impugned order refund claim has not been considered on merits. Therefore, impugned order is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.9.09 and under Rule 5 of the Cenvat Credit Rules, 2004 for the Cenvat credit remaining unutilized in their credit account. The appellant has not filed hard copy of the refund claim filed (electronically). Therefore, their refund claim was held as time barred. Aggrieved from the said order, the appellant is before me against the impugned order holding the refund claim as time barred. 3. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er be set aside. 4. On the other hand, learned AR opposed the contention of the learned Counsel and submits that as per requirement of section 11B of Central Excise Act, 1944, the appellant is required to file the application with supportive documents for claim of refund. Admittedly, same has not been filed by the appellant, therefore, they have committed a breach of statutory provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
