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2018 (2) TMI 1668

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..... appellant on 14.06.2012. The appellant thereafter wrote a letter to the department to re-credit/refund of the amount deposited during the course of proceedings before various forums. Undisputedly in response to the said claim, the department directed the appellant to file it under the proper proforma - the contention that the claim filed second time in proper proforma which was initially returned .....

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..... edings. Consequently, by their letter dated 07.06.2013, they claimed an amount of ₹ 4,04,442/- by addressing a letter to the Assistant Commissioner of Central Excise Division-II, Surat-I enclosing therewith various orders of original and appellate authority and relevant extracts of Cenvat credit Register whereunder the amount has been debited and also the proof of payment of penalty amount. .....

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..... during the adjudication/Appellate proceedings pursuant to the order of the Tribunal dated 01.06.2012 received by them on 14.06.2012. It is his contention that since the refund claim was lodged within one year from the date of receipt of the order, therefore, the refund is not barred by limitation. It is his contention that the refund claim as per the prescribed proforma, after being directed by t .....

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