2008 (5) TMI 492

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....ppellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order]. -  This appeal is filed against the Order-in-Appeal No. RKR (130)223/07 dated 13-7-2007 vide which the appellant's claim for refund has been rejected by the Commissioner (Appeals) on the ground of limitation. 2. The relevant facts that arise for consideration are that the appellant herein claimed refund of duty o....

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....s. 4,63,328/- as per the impugned order. He submits that in all the invoices, the date of payment as mentioned in the table is 5th and 4th of the next month. He submits that the provisions of Notification 6/2002 clearly indicate that the refund claim should be filed before expiry of six months from the date of payment of duty. He submits that they have paid the duty on 5th and 4th of next month. ....

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....s regards the rest case involving a sum of Rs. 37 lakhs, refund claim prima facie appears to be in order and the appellant has fulfilled the condition as stipulated in 51C(1) of Notification No. 6/2002. 7. On perusal of the records, I find that the Commissioner (Appeals) has considered the date of invoice as date of payment of duty. It is noticed that during the relevant period the date fo....