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TMI Blog2015 (7) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... at grinding media is not an input and the same is a machinery item but in appeal to the Tribunal, it was held that grinding media is an input - Held that:- there was no necessity for filing the fresh refund application by the appellant on 19.10.2011 with regard to the same refund amount, which was initially filed on 30.06.1994, which was returned by the Department on the ground that the Tribunal’s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 - Dated:- 7-7-2015 - S.K. Mohanty, Member (Judicial) None appeared for the Appellant Mr. G R Singh, DR for the Respondent ORDER This appeal is directed against the impugned order dated 27.08.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur, upholding rejection of refund claim in the adjudicating order on the ground of limitation. 1.1 The brief facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuant to the favorable order of the Tribunal, the appellant had filed the refund application on 30.06.1994, claiming refund of modvat credit already reversed in its books of accounts. However, the said refund application was returned by the Department to the appellant on various grounds. Thereafter, the appellant had filed the refund application again on 19.10.2011, consequent upon favourable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement, the adjudication proceedings initiated by the Department were dropped by the Joint Commissioner vide order dated 13.05.2009. Consequent upon the favourable order, the appellant pursued the matter with the Department for sanction of refund. Since, the request was not considered favourably, the appellant has filed the refund application once again on 19.10.2011. The authorities below too ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, application filed on 30.06.1994 should be constructed as proper application for the purpose of computation of limitation of time. Since, the initial application was filed within the statutory time frame, in my opinion, there is no delay in filing the subsequent application on 19.10.2011, which was in confirmation to the earlier application dated 30.06.1994, involving the same set of facts. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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