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TMI Blog2018 (7) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the order from the Central Excise Authorities for the earlier period - the refund claims filed by the appellant is within limitation prescribed under Section 11B of the CEA, 1944, if the period spent in pursuing remedies before wrongful authorities is excluded. Since the appellant has raised new grounds before this Tribunal for the first time which needs verification and determination and for that matter the appeal has to be remanded back to the original authority for denovo adjudication of the issues raised in the light of new facts - appeal allowed by way of remand. - Excise Appeal No. 51051 of 2018 (SM) - A/52357/2018-SM[BR] - Dated:- 29-6-2018 - Shri Ajay Sharma, Member (Judicial) Shri Somesh Arora, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h to establish that the amount of [duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such [duty and interest, if any, paid on such duty] had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that Act :] [ Provided further that] the limitation of [one year] shall not apply where any [dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , second quarter from 1st July, third quarter from 1st October and fourth quarter from 1st January of every year. (c) the value of goods cleared for export during the quarter shall be the sum total of all the goods cleared by the exporter for exports during the quarter as per the monthly or quarterly return filed by the claimant. (d) the total value of goods cleared during the quarter shall be the sum total of value of all goods cleared by the claimant during the quarter as per the monthly or quarterly return filed by the claimant. (e) in respect of the services, for the purpose of computation of total turnover, the value of export services shall be determined in accordance with clause (D) of sub-rule (1) of rule 5 of the said rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11 B of the Central Excise Act, 1944. Thereafter on appeal filed by the appellant, the learned Commissioner (Appeals) allowed the said appeal vide Order No. 302 (SLM) CE/ JPR 2015 dated 08/05/2015. According to the learned Advocate for the appellant, the learned Commissioner (Appeals) in that order took note of the fact that it was the Development Commissioner Office which had directed vide his order dated 15/03/2013 to approach Central Excise Authority and the appellant thereafter filed the refund claim for the period 2010-2011 and 2011-2012 on 15/07/2013 which is within the prescribed time limit if the period for which refund was filed with the wrong authority is excluded. 4. The learned Advocate further submitted that subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has approached this Tribunal with completely new facts/plea. 6. Since the appellant has raised new grounds before this Tribunal for the first time which needs verification and determination and for that matter the appeal has to be remanded back to the original authority for denovo adjudication of the issues raised in the light of new facts. Since I find this as a fit case to send back for de novo adjudication, I refrain from giving any finding on merits on the points urged before me in these appeals and leave the same open to be urged before the Adjudicating Authority in the remand proceedings. Accordingly, I set aside the order of the Commissioner (Appeals) and remand the matter to the original authority for fresh adjudication/ assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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