9911796707
TMI Blog2018 (2) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... their refund claim application on 22.01.2008, the refund claim has been filed within the period of limitation laid down by the Section 11B of the CEA. Refund claim is not barred by limitation - matter is remanded back to the adjudicating authority for fresh adjudication after giving fair opportunity to the appellant to defend their case - appeal allowed by way of remand. - Appeal No. E/3021/2009 - FINAL ORDER NO: 60068/2018 - Dated:- 29-1-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Amrinder Singh, Advocate- for the appellant Shri. G.S. Dhillon,AR- for the respondent ORDER Per Devender Singh The appellant is in appeal against the impugned order wherein their refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the freight amount charged/collected from their buyers not the transporters invoices/dealers etc. showing extra freight by the appellant against the said invoices were submitted. These were submitted only on 12.03.2008. 4. He further submits that this Tribunal in the case of Balmer Lawrie Co. Ltd. reported in 2015 (315) ELT 100 (Tri. Kolkata) has held that date of filing the refund claim for first time was correct date of filing the claim and date of filing the documents in respect of defective memo cannot be taken as the date of filing refund. 5. The ld. Advocate submits that in terms of Section 9 of the General Clauses Act, the first day was to be excluded and the time period would start from the following day. He also relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we find that the Division Bench of this Tribunal in the case of Balmer Lawrie Co. Ltd. (Supra) has taken a view that in such circumstances the date of initial filing of the refund claim is the correct date. In this regard, para 5.1 of the said judgments are relevant and are reproduced below: 5.1. Now, reverting to the dispute whether the refund claim is filed beyond the period of one year from the relevant date, we find that the Applicant had filed the refund claim initially on 11.12.2002, for an amount of ₹ 9,06,932/- involving the period, 13.02.2001 to 30.04.2002. The said refund claim was subsequently returned to the Appellant for removal of defects by the Assistant Commissioner on 05.03.2003. Accordingly, the defects we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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