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TMI Blog2016 (9) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from the depots as argued by the Department. The provision should be read as it is, no addition or subtraction is permitted in understanding its meaning. - Decided against the appellant - Appeal No. E/536,537/2007 - ORDER No. A/10894-10895/2016 - Dated:- 30-8-2016 - Dr. D.M. Misra, Hon'ble Member ( Judicial ) For Assessee : Shri R C Saxena, Advocate For Revenue: Shri L Patra, Authorised Representative ORDER Per Dr D. M. Misra These appeals are filed against i) OIA-COMMR-A--51-VDR-I-2007 dt 27/02/2007 and ii) OIA-COMMR-A--65-VDR-I-2007 dt 22/03/2007 passed by the Commissioner of Central Excise, Customs (Appeals) Vadodara-I. 2. The brief facts of the case are that the appellant had filed refund claims for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty ought to be taken as the relevant date for considering the refund claim in absence of provisional assessment. 5. In his rejoinder, the Ld Advocate fairly admitted that the appellant had not resorted to provisional assessment. 6. I have carefully considered the submission advanced by both sides and perused the records. The short question needs to be answered is: whether the time of sale from depots be considered as relevant date or the date when the payment of duty by the appellant on clearance of the goods from the factory to the depots be considered as the relevant date. The relevant date has been defined under the Section 11B of the Central Excise Act 1944 which read as follows : SECTION 11B. Claim for refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the expiry of that period such rate is reduced, the date of such reduction; (e) 4 in the case of a person, other than the manufacturer, the date of purchase of the goods by such person; ] (f) in any other case, the date of payment of duty.] 7. A plain reading of the said provision, in the facts and circumstances of the present cases, it is clear that the payment of duty should be the basis for computing the period of limitation prescribed under Sec.11B of CEA,1944 for claiming refund of duty and not the time sale of the goods from the depots as argued by the Ld Advocate for the Appellant. The provision should be read as it is, no addition or subtraction is permitted in understanding its meaning. Their Lordships of Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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