2010 (9) TMI 555

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....he Respondent. [Order per : K.A. Puj, J. (Oral)].  - The Commissioner of Central Excise, Ahmedabad has filed this Tax Appeal under Section 35-G of the Central Excise Act, 1944 proposing to formulate the following substantial question of law for the determination and consideration of this Court :- "A. Whether period of limitation can be excluded if previously rebate claim applica....

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....- on the ground that the same was time barred. 4. This order was challenged before the Commissioner (Appeals) who vide his order dated 20-3-2009 allowed the said appeal and set aside the order passed by the Assistant Commissioner, rejecting the refund claim of the respondent assessee. 5. The Revenue has taken up the said matter further before the Tribunal and the Tribunal vide its order....

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....e finding recorded by the Tribunal that a wrongly filed refund claim of service tax on 28-2-2008 can be construed to have filed with proper authority in time i.e. within 60 days thereby fulfilling the condition of Notification No. 41/2007-S.T., dated 6-10-2007. He has further submitted that the refund application filed by the respondent-assessee before the wrong authority cannot be considered as t....

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.... within the purview of the Assistant Commissioner/Deputy Commissioner of the Central Excise having jurisdiction over the factory/manufacturing unit. The concerned authority has returned the claim on 8-4-2008 with a direction to file the claim to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise. He, therefore, found that the application of refund was filed within t....