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TMI Blog2016 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No.33/KOL-VI/2012 dated-07/12/2012 passed by the Commr. (Appeals), Kolkata-III) as first appellate authority. 2. Shri N.K. Chaudhury, Advocate appearing on behalf of the appellant argued that refund claim of Rs. 1,46,444/- has been rejected by the first appellate authority as time barred. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim was filed. (i) Commr. of C. Ex. Raipur-Vs.-Simplex Engg. & Foundary WorksPvt. Ltd. -2016 (333) ELT 112 (Tri.-Del) (ii) Balmer Lawrie & Co. Ltd. Vs. Commr. of C. Ex., Kolkata-VI-2015 (315) ELT 100 (Tri.- Kolkata) (iii) Commr. of Cus., ICD,TKD, New Delhi Vs. Marvel Polymers Pvt. Ltd. -2013 (294) ELT 272(Tri.-Del.) (iv) Commr. of C.Ex., Madurai-Vs.-Sundaram Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim was filed after rectification. The Ld. Advocate appearing on behalf of the appellant relied upon the case law of this Bench in the case of Balmer Lawrie & Co. Ltd. Vs. Commr. of C. Ex., Kolkata-VI- 2015 (315) ELT 100 (Tri.-Kolkata). After going through the provisions of Section 11B of the Central Excise Act, 1944 this Bench made following observations in para 5.1 while allowing the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim as time-barred, both the authorities below had observed that the date on which refund claim was filed only after removal of defects, be considered as the date of filing of the refund claim. We do not find force in the observation/reasoning of the Department, inasmuch as the refund of duty was sought, after having been paid in excess at the time of removal/clearance of the goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess, be the date when the claim was launched with the department i.e. on 11th December, 2002." In view of the above cited case laws, appeal filed by the appellant is required to be allowed, as the facts in the case of Balmer Lawrie & Co. Ltd. (supra) in the case of the appellant themselves, were similar to the facts involved in the present proceedings. 5. Appeal filed by the appellant is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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