2005 (5) TMI 438

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....vocate, for the Respondent. [Order]. - The only issue involved in this appeal which has been filed by the Revenue against the impugned order-in-appeal, is as to whether the refund claim of the respondents is time-barred or not. 2.The facts are not much in dispute. The respondents are engaged in the manufacture of Induction Furnaces and Induction Heating Equipment etc. On receipt of inform....

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....claim was to be lodged within one year on the date of deposit in the PLA, is wholly misconceived as at that time, the matter was under investigation and SCN was to be served on the respondents. They could not legally claim the refund till the SCN was adjudicated upon by the competent authority. The cause of action for claiming the refund of the amount in question arose to them only on the passing ....