2009 (6) TMI 633

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....ppellant. None, for the Respondent. [Order]. -  In this appeal of the Revenue the short question arising for consideration is whether the claim filed by the respondent for refund of duty of Rs. 1,85,095/- paid for the month of August, 1997 is liable to be dismissed as time barred. There is no representation for the respondent despite notice, nor any request of theirs for adjournment ....

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....was noted by the Superintendent of Central Excise and communicated to the party. This fact is evident from ground no. 2 of the present appeal, which reads as under :- '2. The assessee filed refund claim with the department, on 21-1-98. However, as the application was not complete in as much as essential documents in support of refund claim were not enclosed, the concerned Superintendent re....

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....p;In the light of above discussion, I find that assessee failed to submit application complete in all respect within six month from the relevant date which is in contrary to the provisions of Section 11B of the Act, thus claim was liable to be rejected as time barred. Accordingly, as per the direction of Commissioner (Appeals) and after reconsidering all aspect of the case I pass the fresh order a....

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....im as early as en 21-1-1998, albeit not accompanied by the requisite documents. The Range Officer returned it with the remark that it was incomplete for want of requisite documents. The assessee re-submitted the refund application along with requisite documents on 6-5-1998. According to the original authority, the proper refund claim is the one filed on 6-5-1998. On the other hand, the appellate a....