9911796707
TMI Blog2001 (2) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... some bills for Rs. 71,24,707.97 for the supplies made to the Railways and the excise duty of Rs. 14,24,941.00 was charged on the same. The Railways had made the payment to the appellants but on subsequent verification, it was found by them that a sum of Rs. 32,42,129.50 had been paid in excess due to wrong application of PVC clause. As such, the Railways deducted the said amount of Rs. 32,42,129.50 from the payments of the Bills made to the party. The communication of these deductions was made to the appellants on 29-4-1997. Consequently, the party filed a refund claim of Central Excise duty of Rs. 5,19,572.00 on 7-7-1997. Since the claim of the party was not in proper format, the party again filed the claim on 14-11-1998. They were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim under Limitation Act and has observed that in this case the relevant law is Central Excise Act and this law very clearly provides that the refund claim is required to be filed within six months from the relevant date and the relevant date in the instant case means the date of payment of duty. Therefore, he has observed that the party's submissions on record, the Contract Act and Limitation Act do not sustain. Consequently, the Asstt. Commissioner rejected the refund claim of the party as barred by limitation of time. 3. The appeal of the party before the Commissioner (Appeals), Ghaziabad did not succeed and the appellate authority vide his Order dated 31-1-2000 dismissed the appeal of the party upholding the findings of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the appeal on the basis of the facts on record. In this case, it is not disputed that the appellants filed a refund claim for Rs. 5,19,572.00 after a period of six months of the date of payment of duty on the goods in respect of which the refund is claimed. The appellants would however like to contend that a sum of Rs. 32,42,941.00 was deducted by the Railways from the payment of the bills to be made to them - the communication relating to which was made to them only on 29-4-1997. They would like this date to be reckoned for the purpose of computing the six months period for the claim of refund under Section 11B of the Central Excise Act, 1944. They have also relied on the provisions of the Contract Act and Limitation Act for reckoning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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