9911796707
TMI Blog2016 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ased the CRMB (bitumen) on payment of Excise duty. Held that:- the right to claim refund crystallised only on receipt of the eligibility certificate which was issued to the appellant vide covering letter dated 25/2/2004. By following the ruling of the Hon'ble Delhi High Court in the case of Sony India Ltd [2014 (4) TMI 870 - DELHI HIGH COURT], I hold that the period of limitation of one year starts only from 26/2/2004 and not prior to that or the date of purchase earlier. - Decided in favour of appellant - E/1872/2006 and 1873/2006(SM) - Final Order No. 70291-70292/2016 - Dated:- 27-6-2016 - Shri Anil Choudhary, Judicial Member Present for the Appellant : None Present for the Respondent : Shri Ashutosh Nath (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate as required under Notification Number 108/95 and applied for refund of the duty paid. The said refund claim was rejected by the Assistant Commissioner holding that the same is time barred. As the appellant filed refund claim on 25/1/2005 which is more than the period of 12 months from the last date of purchased that is 20/10/2003 and accordingly the refund claims are time barred under section 11 B clause 5(e). The relevant date is defined as, in the case of a person, other than the Manufacturer, the date of purchase of the goods by such person. Being aggrieved the appellant had preferred appeal before the Commissioner (Appeals), who was pleased to reject the appeal upholding the findings of the Assistant Commissioner. Being aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the eligibility certificate issued on 25/2/2004. Now the issue is, whether limitation will apply from the last date of purchase for the project, or from the date of grant of eligibility certificate by virtue of which the appellant became entitled to refund. 5. The issue have been decided by Hon'ble Delhi High Court in the case of Sony India Ltd 2014(304) ELT 660 wherein the Hon'ble High Court have held that limitation cannot start to run before the right to claim the benefit of refund crystallises. In the facts of the present case the right to claim refund crystallised only on receipt of the eligibility certificate which was issued to the appellant vide covering letter dated 25/2/2004. Following the ruling of the Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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