https://www.taxtmi.com/caselaws?id=1214 The case involved a dispute over the timing of a refund claim for differential duty rates on sugar clearance. The appellants' intention expressed in a letter dated 22-6-2001 for levy sugar clearance from the godown was deemed as the refund application, not the date of payment from the factory. The Commissioner (Appeals) allowed the refund claim, relying on Tribunal judgments supporting the view that such communications serve as valid refund applications. The appeal was allowed, setting aside the impugned order, based on the legal sustainability of the Commissioner's decision. en-us Tue, 12 Dec 2006 00:00:00 +0530 Wed, 28 Jan 2009 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1214 The case involved a dispute over the timing of a refund claim for differential duty rates on sugar clearance. The appellants' intention expressed in a letter dated 22-6-2001 for levy sugar clearance from the godown was deemed as the refund application, not the date of payment from the factory. The Commissioner (Appeals) allowed the refund claim, relying on Tribunal judgments supporting the view that such communications serve as valid refund applications. The appeal was allowed, setting aside the impugned order, based on the legal sustainability of the Commissioner's decision. Case-Laws Central Excise Tue, 12 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1214