2021 (5) TMI 15

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..... of limitation from the date of re-submission of the refund claims. This is against the provisions of law. The date on which the refund claims has been originally submitted is the relevant date that has to be reckoned for computing the limitation of one year - When computed in such a manner, all these refund claims are well within time. The finding in the impugned order that these refund claims ar .....

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..... vi C.S, MEMBER (JUDICIAL) Shri N. Viswanathan, Advocate for the Appellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER The above appeals have been filed by the appellant aggrieved by the rejection of refund claim filed under Rule 5 of Cenvat Credit Rules, 2004. 2. On behalf of the appellant, the learned counsel Shri N. Viswanathan appeared and arg .....

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..... tion. To support the arguments, he relied upon the judgement in the case of M/s. United Phosphorous Ltd., Vs Union of India reported in 2005 (184) E.L.T.240 (Guj.) and in the case of Sudha Ramachandran Vs Union of India reported in 2011 (24) S.T.R.175 (Ker.). 3. The issue in Appeal No.ST/41298/2019 is with regard to non-compliance 2(g) of Notification No.07/2012-CE(NT), dated 18.06.2012. As .....

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..... of the refund claims. This is against the provisions of law. The date on which the refund claims has been originally submitted is the relevant date that has to be reckoned for computing the limitation of one year. The decisions placed by the learned counsel also have held that the date of re-submission cannot be taken for computing the limitation. When computed in such a manner, all these refund c .....

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..... ustainable. The same requires to be set aside, which I hereby do. 8. All the refund claims are to be processed on merits by the authorities below. For this purpose, the appeals are allowed and the Refund Sanctioning Authority is directed to process the refund claims on merits. The appeals are allowed in the above terms. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Servi .....

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