2008 (10) TMI 190

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..... M/s. Supreme Renewable Energy Ltd., (SREL) had claimed refund of excess duty paid on purchase of DC Motors from M/s. Integrated Electric Company Pvt. Ltd. (IECL), Bangalore, through M/s. Walchandnagar Industries Ltd. (WIL), Pune, the dealers of the product. They claimed refund of the excess amount paid erroneously. A total amount of Rs. 2,24,000/- was claimed. These amounts had been paid by them o .....

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..... eligible to receive the amounts covered by those claims. 2. The Revenue has taken the ground that the relevant date was the date of invoice raised by IECL to WIL and not the date when WIL raised sale invoice on SREL. Another ground taken is that the respondents had filed incomplete claims on 4-12-02 and filed proper claims after making good the omissions on a later date. The Commissioner (Appeals .....

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..... m for refund of excess paid duty where the claim is made by the buyer of the goods is the date of purchase of the goods by such buyer. The Commissioner (A) has held the impugned refund claims to have been filed in time strictly in terms of the relevant statutory provisions as discussed above. The appeal is dismissed. (Order is dictated in the open Court)
Case laws, Decisions, Judgements, Orde .....

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