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TMI Blog2015 (3) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... und had been taken for rejecting the refund claim. This ground is that refund claims were not filed within one year from the date of payment of SAD to Customs Department. In the case of Indian Timbers, date of payment of duty was 13.05.2008 and date of filing the refund claim is 13.05.2009. According to General Clauses Act, for calculation of one year, the date on which duty was paid has to be omi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of SAD claimed in respect of timber imported and sold by them in the domestic market. The reason for rejection of the claims is that the appellants failed to make a declaration in the invoice for sale in the domestic market that the purchaser of the timber cannot avail cenvat credit. Both sides agree that the issue is covered by the decision of the Larger Bench in the case of Chowgule Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also, no tax element was separately indicated and the facts and circumstances are similar to the one considered by the Tribunal Larger Bench. Therefore on this issue the appeals have to be allowed. In appeal filed by V.U.S Timbers No. C/1631/2011, in addition to the ground of non-declaration of cenvatability, the conversion factor also is another ground taken for rejecting the refund claim. This h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which duty was paid has to be omitted since it has to be calculated from the date of payment . Once it is done, the calculation of one year period has to be made from 14.05.2008 and in such a case the claim has to be considered as filed on the date on which one year would have been over. Therefore the claim has to be considered as filed within the period of limitation. Therefore the appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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