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TMI Blog2018 (12) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... m that date, within one year, the assessee required to file the refund claim. Therefore, the relevant date (in these matters) is the date of payment of VAT/ST/CST - in the present case, the refund claims have been filed by the appellants within one year from the date of payment of VAT/ST/CST. The refund claims cannot be rejected on ground of limitation - appeal allowed - decided in favor of appellant. - C/61391/2018-SMC, C/61403/2018-SMC, C/61424/2018-SMC And C/61425/2018-SMC - Final Order No. 63496-63498,63510/2018 - Dated:- 30-11-2018 - Mr. Ashok Jindal, Member (Judicial) For the Appellant(s) : Shri Tarun Kumar Sharma (CA), Shri Naveen Mallick (Advocate) For the Respondent(s) : Shri G.M. Sharma (AR) ORDER PER : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (10) TMI 941-CESTAT, Chandigarh, M/s Goyal Impex Industries Ltd. Vs. Commissioner of Customs 2018 (9) TMI 95 CESTAT, Chennai, and the decisions of the Hon ble High Court of Delhi in the case of Sony India Pvt. Ltd. Vs. CC, New Delhi-2014 (304) E.L.T. 660 (Del.) and Gulati Sales Corporation 2018 (360) E.L.T. 277 (Del.). 5. On the other hand, Ld. AR submitted that the Hon ble High Court of Bombay has examined the issued details in the case of CMS Info Systems Ltd. Vs. Union of India- 2017 (349) E.L.T 236 (Bom.) and held that the refund claim is required to be filed within of one year from the date of payment of SAD, therefore, the refund claims are rejected. 6. Heard both the sides, considered submissions. 7. On going ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the relevant date (in these matters) is the date of payment of VAT/ST/CST. Admittedly, in all the matters placed before me the refund claims have been filed by the appellants within one year from the date of payment of VAT/ST/CST. 8. In that circumstances, I hold that the refund claims cannot be rejected on ground of limitation, therefore, I hold that the refund claims filed by the appellants are within time. The same view has been taken by this Tribunal, in the case of Ghaio Mall and Sons (Supra) and in the case of Goyal Impex industries Ltd. (Supra) . Therefore, relying on the decision of this Tribunal in the matters cited above, I hold that the refund claims filed by the appellants are within time and they are entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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