2017 (10) TMI 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent case, the demand is raised by invoking extended period of limitation and the Revenue has already accepted the fact that extended period cannot be invoked, as also by appreciating that the appellant is a Public Sector undertaking and in the absence of any evidence, malafide cannot be attributed to them, it is fit to hold that the demand is barred by limitation - appeal allowed - decided in favo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mand of ₹ 2,80,49,782/- for the period from October 2008 to September 2012, on the ground that they had availed wrongfully credit on the basis of the documents issued by M/s. TCS Limited to their another office which was their circle office and the payments were made by their office. Accordingly, it was alleged that the credit of duty involved in capital goods cannot be passed on or transfe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd in the absence of any evidence, malafide cannot be attributed to them, we deem it fit to hold that the demand is barred by limitation. Ordered accordingly and the impugned order is set-aside and the appeal is allowed with consequential relief to the appellant on the said issue. Misc. application for filing additional evidence, also get disposed of. (Order dictated and pronounced in the cou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X