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of <h1>Tribunal remands refund claim for fresh consideration due to lack of specific findings on limitation grounds</h1> The Tribunal allowed the appeal, remanding the matter back to the Commissioner (Appeals) for reconsideration of the Rs. 4,63,328 refund claim. The ... Refund - Limitation - Relevant date Issues:Appeal against rejection of refund claim on the ground of limitation under Notification No. 6/2002.Analysis:The appellant filed a refund claim for duty on vehicles cleared as Taxis under Notification No. 6/2002. The adjudicating authority rejected the refund claims due to not availing the credit of SAD within the stipulated six-month period. The Commissioner (Appeals) remanded the matter partly for a refund claim of Rs. 37 lakhs, finding it prima facie in order. However, in the impugned order, part of the refund claims was rejected on the ground of limitation, leading to this appeal.The appellant's challenge was limited to an amount of Rs. 4,63,328 as per the impugned order. The appellant argued that all invoices showed payment dates of the 5th and 4th of the next month, aligning with the requirement that refund claims should be filed within six months from the duty payment date as per Notification 6/2002. The learned SDR contended that the Commissioner (Appeals) did not provide findings for sanctioning the Rs. 37 lakhs refund, suggesting a remand back for reconsideration.Upon hearing both sides and reviewing the records, the Tribunal noted that the appeal focused on the Rs. 4,63,328 amount. The Commissioner (Appeals) rejected the appeal for 13 cases where refund claims were filed after six months from the duty payment date, but found the Rs. 37 lakhs refund claim to be potentially valid. The Tribunal observed discrepancies in considering the date of payment of duty, pointing out that the relevant time limit should align with the actual payment dates of the duty, which were either the 5th or 4th of the next month. As there were no specific findings on this issue, the matter was remanded back to the Commissioner (Appeals) for a fresh decision in line with the terms of Notification No. 6/2002.In conclusion, the appeal was allowed in terms of remanding the matter back to the Commissioner (Appeals) for reconsideration of the Rs. 4,63,328 refund claim, ensuring a fair opportunity for the appellants to present their case.
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