2009 (12) TMI 83

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....D. Sharma, DAG, Haryana, for the appellant. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The State of Haryana has filed the instant appeal under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') with a prayer for quashing order dated 28.5.2009 (A-9) passed by the Customs, Excise and Services Tax A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant as a purchaser filed claim for refund in 1996 which was rejected by the Original Authority on 30.12.2002. On further appeal, the Commissioner (Appeals) also upheld the order of the Original Authority. The Tribunal rejected the further appeal of the purchaserappellant holding that the purchases have taken place in 1986 when there was no provision to claim refund by a purchaser like the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....six months from the date of purchase. In either case, the purchaserappellant did not claim the refund within the time limit prescribed. Having heard learned State counsel we do not find any justification to interfere in the order passed by the Tribunal. The purchaser-appellant in any case acquired the right to seek refund only on 20.9.1991 when application for refund was filed. Apart from the f....