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TMI Blog2017 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim has to be counted from the date of filing of the refund claim - the appeal is allowed and remitted back to the adjudicating authority to process the refund claim - appeal allowed by way of remand. - Appeal No. E/30354/2016 - - - Dated:- 3-5-2017 - Mr. M. V. Ravindran, Member ( Judicial ) Sh. G. Prahlad, Advocate for the Appellant Sh. P. S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS-001-APP-098-15-16 dated 29.03.2016. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the refund claim filed by the appellant, which was rejected as being filed bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment requiring clarifications. 17.07.2013 Department vide their letter submitted that date on which the refund claim has been filed with complete documents would be considered as per Para 2.4 of Chapter 9 of CBEC manual. 17.12.2013 Order-in-Original passed by the Ld. Assistant Commissioner denying refund of excise duty excess paid. 29.03.2016 The Ld. Commissioner (A) has upheld the order passed by the adjudicating authority. I find that the Revenue Authorities i.e. Adjudicating Authority as well as the First Appellate Authority have rejected the refund claim only on the ground that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Appellate Tribunal which held as under :- Subsequently, when they realised the correct position of law as mentioned in Rule 57F(4) they had, through letter dated 31-7-95, requested the Asst. Collector to refund the amount which was reversed by them as well as the amount which was lying unutilised with them. The refund claim cannot be denied to them merely on the ground that the same was not filed in the prescribed form. If the refund claim has not been filed on proper form or without necessary documents the Department can direct the appellants to file the same in proper prescribed from along with supporting documents. But as far as the time for filing the refund claim is concerned, it has to be considered from the date the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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